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18世纪60年代以来的科技革命,可以划分为两个大的阶段:一是以机械化、电气化为标志的工业技术革命;二是以自动化、信息化为标志的信息技术革命。在工业技术革命中建立和发展起来的工厂制度和公司制度,对财务会计理论和方法产生了重要影响。信息技术革命促进了工业经济向知识经济的转变,促进了电子商务和电子货币的产生以及虚拟企业的出现,对会计假设、会计原则、财务报告等产生了很大的影响。
The revolution in science and technology since the 1860s can be divided into two major stages: one is the industrial-technological revolution marked by mechanization and electrification; the other is the revolution in information technology marked by automation and informationization. The factory system and company system, which were established and developed in the industrial technological revolution, have had a significant impact on the theory and method of financial accounting. The revolution in information technology has promoted the transformation of the industrial economy to the knowledge-based economy, promoted the emergence of e-commerce and electronic money, and the emergence of virtual enterprises. This has had a significant impact on accounting assumptions, accounting principles and financial reports.