会计核心竞争力与会计信息化

在新经济环境下,传统会计的价值日渐衰减,为保持会计旺盛的生命力,核心竞争力被引入会计领域。建立在信息化基础上的会计信息系统是与行业组织内外信息系统有机整合的,是一个高度数字化、多元化、实时化、个性化、动态化的信息系统,它具有极强的适应力。全面改造会计系统是实施会计信息化的主要思路,包括重组业务流程、整合企业资源、构筑网络平台、培养信息化人才。

Accounting's Core Competence and Informationalized Accounting

Under new economic environments,business operating mode is changing day after day.The value of traditional finacial reporting is declining.To keep accounting's hearty vitality,the core competence has been introduced into accounting,and has been becoming a basic issue of accounting in both theory and practice.This paper first summarizes what is accounting's core competence,then talks about how to keep accounting's core competence from the aspect of informationalized accounting.At last,it brings about tactics on informationalized accounting.