论会计师事务所信息化建设

会计师事务所属于一种中介服务机构。它不同于一般的产业企业，它的服务对象主要是单个公司企业。随着当今世界经济和社会发展的信息化趋势，会计师事务所传统的执业方式已经不适用于信息化经济的发展。为了推动我国会计师事务所的优化升级和发展方式的转变，我国会计师事务所必须加快脚步进行信息化建设。这也是我国会计师事务所未来发展的唯一出路。
我国会计师事务所信息化建设的发展目前处于低水平、发展不全面、安全性不足的状况。本文结合我国会计师事务所信息化建设的基本发展状况，对我国会计师事务所信息化建设的必要性进行研究，以提高对我国会计师事务所信息化建设的认识。最后对我国会计师事务所信息化建设的进一步发展提出了一些建议。

关键词  会计师事务所；信息化；注册会计师
Abstract

Accounting firms belongs to an intermediary service organization. They are different from the industry enterprises. The main service object of the accounting firms is companies. With the development of information technology for economic and society in the world today, accounting firms ' traditional way of practice does not apply to information economy development .In order to promote the upgrading and changing the way of Chinese accountant development, accounting firms should be accelerated the pace of informatization construction in China .This is the only choice for future development of Chinese accounting firms.
In our country, the development of informatization construction of accounting firms is currently at a low level, incomplete, and lack of security. This article combines with the basic development of informatization construction of accounting firms, to study the necessity of construction, which is in order to improve the understanding of the information construction of the national accounting firms. Finally, I make some suggestions about how to make further development of information construction of Chinese accounting firms.

Key words  Accounting firms  Informatization  Certified public accountant 

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