信息技术与会计变革的学士论文.doc

摘 要在信息技术向人们工作、生活的每一个角落发起全面冲击的大潮中，信息技术不仅改变着人们的行为方式，同时也改变人们的思维方式。会计作为一门应用性的学科，其发展动力来自社会经济环境的变化及会计信息使用者信息需求的变化。信息技术的高速发展对会计业务产生很大冲击，会计工作面临新的变革，会计学理论体系的变革、会计语言的变化、会计工作内容的更新等，拓展了会计业务的范围因此，会计行业不可避免地受到信息技术飞速发展所带来的冲击与挑战，这种冲击不仅是技术上的，而且也迫使我们对传统会计的理解和认识重新审视。本文从科学技术发展的视角，审视信息技术应用于会计的整个过程，试分析会计信息化对传统会计的影响以及在会计变革过程中实施的难点及应采取的对策。 [关键词]信息技术；会计语言；会计业务Abstract In the information technology, people work and life to every corner of the tide of initiated full impact, information technology is not only changing peoples behavior, but also to change peoples way of thinking. Accounting as an application of the subject, the developing power from the social economy environment change and accounting information user information demand changes. The rapid development of modern information technology on accounting business has the very big impact, accounting work faces new change, accounting theory system of innovation and accounting language changes, accounting work content renewal etc, expand the scope of business of accounting. Therefore, the accounting industry inevitably have received information technology rapid development impact and challenges brought by the, the impact is not only technical, but also the traditional accounting forces us to rethink understanding and knowledge. This paper from the view of development of science and technology, information technology applied in accounting at the whole process of accounting informationization, tries to analyze the influence of traditional accounting and accounting transformation of implementation in the difficulties and countermeasures that should be adopted. Key words：Information technology; Accounting reform; Accounting language; Accounting business development 1 信息技术与会计信息系统概论 1 1.1 信息技术 1 1.1.1 信息技术的定义 1 1.1.2 信息技术的发展趋势 1 1.1.3 信息时代下的信息特征 2 1.2 会计信息系统及其结构 3 1.3 会计信息系统发展历史 4 1.3.1 会计电算化阶段阶段 4 1.3.2 业务财务一体化阶段（ERP）阶段 5 1.3.3 事件驱动阶段 5 2 信息社会中传统会计工作面临的问题 7 2.1 会计学向边缘学科发展 8 2.2 会计学理论体系的变革 8 2.3 会计语言和会计程序的变化 8 2.4 会计核算方式变化 9 2.4.1 信息技术对会计主体假设