未來(lái)的會(huì)計(jì)與會(huì)計(jì)的未來(lái)
會(huì)計(jì)之友
頁(yè)數(shù): 4 2023-02-24
摘要: 會(huì)計(jì)是一項(xiàng)數(shù)字化工作,以特有的方式反映交易或經(jīng)濟(jì)事項(xiàng)的過(guò)程和結(jié)果。信息技術(shù)從數(shù)據(jù)的產(chǎn)生、采集、存儲(chǔ)、加工、傳輸?shù)雀鳝h(huán)節(jié)全面深刻影響了會(huì)計(jì),徹底改變了會(huì)計(jì)環(huán)境、會(huì)計(jì)系統(tǒng)的設(shè)計(jì)及功能和會(huì)計(jì)職能的重心,推動(dòng)會(huì)計(jì)高質(zhì)量發(fā)展。文章認(rèn)為,未來(lái)的會(huì)計(jì),是信息技術(shù)與會(huì)計(jì)的高度融合,既是標(biāo)準(zhǔn)化會(huì)計(jì),更是“藝術(shù)化”“個(gè)性化”的會(huì)計(jì),是業(yè)務(wù)、會(huì)計(jì)、財(cái)務(wù)三者高度融合的智能會(huì)計(jì)。分久必合,會(huì)計(jì)的未來(lái)最終... (共4頁(yè))