the theory and practice of accounting measuring pattern in our present stage 我国现阶段会计计量模式的理论与实践
computer based accounting has greatly improved the efficiency of accounting management and decision-making, disentangled the accountants from the onerous work and played important influence on the theory and practice of accounting information system 会计电算化使会计人员从繁重的传统手工记账、算账、报账工作中解脱出来,大大提高了会计管理和决策的效率,也对会计信息系统的理论和实务产生了重大的影响。
subquently, put forward constructly the accounting report in electronic commerce from the aim, time, content, form, etc . of accounting report . it will benefit the theory and practice of accounting and accounting report in electronic commerce time 其中着重研究分析了电子商务对会计报告范围与结构、报表项目、会计报告模式等的影响,并从会计报告的目标、时效、内容、方式等方面建设性地提出了基于电子商务的会计报告,这对于电子商务时代的会计及会计报告的理论和实践将有所裨益。