Research on the Impact of Accounting Information on Accounting Theory and Practice Yang Fuhong School of Finance, Shandong Polytechnic University, Jinan, China, 250100 Keywords: Accounting Information; Accounting Theory; Accounting Practice
Abstract. Accounting information accounting management system to promote the reform of the entire accounting theory and accounting practice of a fundamental change in the accounting information the accounting theory and practice will have a profound impact. Faced with this trend, the accounting officer must re-examine the basic theory of accounting, to tap a new theory of meaning; accounting personnel must change their ideas to meet the accounting information under the condition of the new accounting; accounting staff must participate in the enterprise information system construction, and information officers with a complete information system and its resources. 1. Introduction
Appeared in the late 20th century information age, competition in the industrial era many of the basic concept has become obsolete. Environmental determinants of the information age in order to win in the competition must have new capabilities. As a national information technology infrastructure and core enterprise information accounting information, accounting information as the management of information resources, full use of computer, networking and communications-based information technology for the smooth operation of the national economy, provide for the efficient operation of business management sufficient information in real time. From the computerized accounting to accounting information, is not a simple concept change, it is more representative of the concept of an accounting reform and development trends. Modern information technology revolution, so that greater use of accounting work the rapid development of modern information technology achievements, in addition, it also profoundly affected and changed the accounting system of the basic theory and methods, but the accounting information and network accounting for traditional accounting impact on the theoretical system and influence, while still accounting for some of the basic theoretical issues to be sure and give it its new meaning and content. 2. Meaning of Accounting Information
Currently in China, accounting, computerized accounting information is different from the new ideas, how to accurately grasp its meaning, is the accounting profession has been the subject of the study, different experts in various forms to express their views. Accounting information can be said from the computerized accounting, accounting information system based on the concept derived. As early as 1999, Professor Ie Sheen in "Hunan Finance and Accounting," No. 11, entitled "Accounting Information: Concepts, characteristics and significance of" a text that: "Accounting is the accounting information of the basis and prerequisite conditions", "Accounting information is the use of modern information technology (computers, networks and communications, etc.), reconstruction of the traditional accounting model, and in the reconstruction of modern accounting model through deepening the development and widespread use of accounting information resources, the establishment of a high degree of technical and accounting integration, open modern accounting 978-1-61275-018-7/10/$25.00 ©2012 IERI
information systems to improve the accounting information useful for optimizing the allocation of resources, promote economic development and social progress of the process accounting information is the national information technology and enterprise information foundation and part of " . This definition emphasizes the nature of accounting information is a process, using the means of modern information technology, and its goal is to establish a...