商业研究
商業研究
상업연구
Commercial Research
2005年
19期
69~71
,共null页
知识经济 会计信息化 知识管理
知識經濟 會計信息化 知識管理
지식경제 회계신식화 지식관리
knowledge-based economy; accounting informationization; knowledge-based management
在知识经济时代,信息技术的发展和知识管理的兴起,对会计信息化如何发展提出了迫切要求,为了适应知识经济时代的要求,提出了会计信息化要向知识管理方向发展,目的是将知识管理的原理与方法融入到其中,从而满足企业控制决策对知识的需要.针对这一目的,探讨了会计信息化呈现出的新含义、新特征、实施策略及向知识管理方向发展应遵循的原则.
在知識經濟時代,信息技術的髮展和知識管理的興起,對會計信息化如何髮展提齣瞭迫切要求,為瞭適應知識經濟時代的要求,提齣瞭會計信息化要嚮知識管理方嚮髮展,目的是將知識管理的原理與方法融入到其中,從而滿足企業控製決策對知識的需要.針對這一目的,探討瞭會計信息化呈現齣的新含義、新特徵、實施策略及嚮知識管理方嚮髮展應遵循的原則.
재지식경제시대,신식기술적발전화지식관리적흥기,대회계신식화여하발전제출료박절요구,위료괄응지식경제시대적요구,제출료회계신식화요향지식관리방향발전,목적시장지식관리적원리여방법융입도기중,종이만족기업공제결책대지식적수요.침대저일목적,탐토료회계신식화정현출적신함의、신특정、실시책략급향지식관리방향발전응준순적원칙.
In the era of knowledge - based economy, the development of information technology and the rise of knowledge - based calls for an urgent need to develop accounting informationization.In order to keep up with knowldge- based economy, it is proposed that accounting informationization should be developed toward knowledge - based management; the purpose of it is to incorporate the principles and methods of knowledge - based management, and satisfy the needs of knowledge in enterprise decision -making.Following this objective of accounting informationization, the paper discusses the significance, characteristics, tactics and principles of building knowledge- bases management.
