2006Journal of Zhengzhou Institute of Aeronautical Industry ManagementRequires access

Beginning and Development of Data-processing Accounting Information System and its Effects on Future Accounting

Fang Zheng-sheng

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Abstract

Development of information theory and technology has made accounting a data-processing accounting information system.Accounting's administrating and networking are realized as well.It is the core of enterprise management. This affects the accounting practice and theory significantly.The artide summarizes the development of accounting information and accounting software in China and points out that the new changes in future will include social responsibility accounting is born,the accounting information will be supervised widely and socially.

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Development of information theory and technology has made accounting a data-processing accounting information system.Accounting's administrating and networking are realized as well.It is the core of enterprise management. This affects the accounting practice and theory significantly.The artide summarizes the development of accounting information and accounting software in China and points out that the new changes in future will include social responsibility accounting is born,the accounting information will be supervised widely and socially.

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Available abstract

Development of information theory and technology has made accounting a data-processing accounting information system.Accounting's administrating and networking are realized as well.It is the core of enterprise management. This affects the accounting practice and theory significantly.The artide summarizes the development of accounting information and accounting software in China and points out that the new changes in future will include social responsibility accounting is born,the accounting information will be supervised widely and socially.

Key concepts: Accounting information system, Accounting, Management accounting, Cost accounting, Environmental full-cost accounting, Project accounting, Fund accounting, Business

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