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澳洲accounting research essay写作思路:The impact of ICT developmen

论文价格: 免费 时间:2019-05-06 14:50:21 来源:www.ukassignment.org 作者:留学作业网
The impact of ICT developments on financial accounting信息和通信技术发展对财务会计的影响
 
1.0 Introduction1.0引言
Introduce the research background and significance of this study. 介绍本研究的研究背景和意义。
2.0 Main body主体
Elliott, (1992, 61) in his role as a partner with the public accounting firm KPMG held that IT is having a huge impact on traditional accounting in terms of theory, practice, education and management, the impact will cause great changes in traditional accounting. This study discusses the impact of ICT development on financial accounting from the following aspects.埃利奥特(1992,61)在与毕马威会计师事务所(KPMG)合作的过程中认为,它对传统会计在理论、实践、教育和管理等方面产生了巨大的影响,这将导致传统会计发生巨大的变化。本文从以下几个方面探讨了信息与通信技术的发展对财务会计的影响。
2.1 Improve the accounting information processing capability 高会计信息处理能力
一方面,当今人们对会计信息质量的要求越来越高;另一方面,它使许多原本难以解决的会计问题变得容易,大大提高了会计信息处理能力。
On the one hand, today's people have increasing requirements for the quality of accounting information; on the other hand, IT makes many accounting issues which are difficult to be solved  originally easy, which greatly improves the accounting information processing capability.  
2.2 Speed up the process of internationalization of accounting 加快会计国际化进程
它加速了经济全球化进程,使人们能够利用网络化交易,使大规模跨国、跨大陆的投资、贸易、金融、保险等成为可能,加速了会计国际化进程。
IT has accelerated the process of economic globalization, so that people can make use of Networked transaction to make large-scale transnational, transcontinental investment, trade, finance, insurance possible to accelerate the process of internationalization of accounting.
2.3 Adapt to the rapidly changing external environment适应快速变化的外部环境
由于市场竞争激烈,会计信息使用者要求企业随时提供会计信息,以满足其决策的需要。随着信息技术的高速发展,企业很可能即时生成会计信息,提供实时的财务报告,以满足不同的需求。
Due to fierce competition in market, accounting information users require companies to provide accounting information at any time to meet the needs of their decision-making. With the high development of information technology, enterprises are likely to instantly generate accounting information to provide real-time financial reporting to meet different needs.
2.4 Reduce accounting costs降低会计成本
信息技术的发展使会计人员摆脱了繁琐的会计处理,会计人员有能力降低会计信息成本,使之成为可接受的会计信息。
Development of information technology enable accountants to be freed from onerous accounting treatment, accounting personnel have the ability to reduce the cost of accounting information to make it acceptable.
2.5 Changes in accounting functions会计职能变更
传统会计的主要职能是反映和监督。随着信息技术的发展,会计工作可以全部由计算机自动完成,会计功能逐步降低,管理、决策和监督功能日益增强,会计从核算型向管理型逐渐转变。
The main functions of traditional accounting are reflection and supervision. With the development of information technology, accounting work can be all done automatically by computers, and the accounting functions are gradually reduced, and management, decision-making and supervision functions are increasingly strengthened, accounting is gradually changed from the calculating type of accounting to the managing type.  
2.6 Analyze the impact of the future development of ICT on financial accounting分析ICT未来发展对财务会计的影响
3.0 Conclusion结论
Draw a conclusion.得出结论
References文献
 
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