Research on The Influence of Informatization On The Accounting Theories and Practices and Real-time Control in China
Fairleigh Dickinson University
RESEARCH ON THE INFLUENCE OF INFORMATIZATION 2
The 21st century is an information age of rapid development and the computer is more and more widely used in every country. As a development country, China is effecting by the increasing improvement of modern science technology in every field. In the accounting field, with the appearance of computerization, accounting information processing has a qualitative leap and its pattern is changing from the traditional accounting mode to network accounting. With rapidly development of the global information network, computer network will become the new trend of financial development which will give accounting fields bring a lot of influence. In this paper, the influence of informatization on accounting field such as practice and theory of accounting and the real-time control about accounting are preliminary discussed about China. Keywords: China, accounting informatization, real-time control, practice and theory
RESEARCH ON THE INFLUENCE OF INFORMATIZATION 3 Research on The Influence of Informatization On The Accounting Theories and Practices and Real-time Control in China
In China, with the rapid development of modern science technology, informatization is gradually playing a most important role in numerous fields such as business administration, finance and hospitality management. Accounting as an indispensable field in the modern society, is also influenced by the development of informatization. Therefore, researching on this topic is very necessary and this paper will choose the following two important sections to analysis this impact. Accounting information (Giunta, & Biscani, 2012) refers to changing the accounting pattern from traditional one to the modern accounting mode again based on the existing information technology. Then reasonable using the accounting information resources to establish a open accounting information system (AIS) in order to increase the rate of utilization of accounting information resources. Therefore, accounting informatization is a development process in this field. In the section of theory of accounting, the accounting informatization has a great influence on the four aspects such as accounting objective, basic assumptions of accounting, accounting information quality and accounting measurement. First of all, accounting objective is the accounting work in the enterprise should reach the certain requirement and standard in a fixed social condition (Ausloos, 2012). Accounting objective is to make accounting function more specific. However, according to the variable external environment, accounting objective has a great change and accounting measurement will
RESEARCH ON THE INFLUENCE OF INFORMATIZATION 4 be rapidly develop. Under the support of modern technology, accounting information processing will look forward to automation, webified and systematization. At the same time, taking advantage of intellectual technology make the decision-making much more accurate. Secondly, basic assumptions of accounting that mainly include the following parts: subject hypothesis influence, going-concern assumption influence and periodicity assumption influence. Among these, the periodicity assumption has the most impact from accounting informatization. The accounting period is that the enterprises divide the all activities into several short periods combining with accounting accounts and financial statements to provide the accurate...