摘要
会计目标一直是会计理论研究中的一个重要问题。在"互联网+会计"概念提出的背景影响下将区块链、大数据、人工智能等新兴信息技术与会计紧密融合,对会计目标也产生了一定的影响。针对当前的会计目标理论,分析会计目标在"互联网+会计"的影响下的发展趋势。
Accounting objective has always been an important issue in the study of accounting theory.Under the background of the concept of"Internet+Accounting",the integration of new information technologies,such as block chains,big data,and artificial intelligence with accounting,has also had a certain impact on accounting goals.Aiming at the current accounting objective theory,this paper analyzes the development trend of accounting objectives under the influence of"Internet+accounting".
作者
王丽
郝济萍
Wang Li;Hao Jiping(Taiyuan TV University,Taiyuan,Shanxi,030000)
出处
《山西广播电视大学学报》
2019年第3期74-77,共4页
Journal of Shanxi Radio & TV University
关键词
互联网+会计
会计目标
影响
Internet+accounting
accounting objectives
impact
