摘要
近几年来,许多单位已经开始建立并使用会计信息系统以取代手工会计系统,系统质量的好坏直接关系到信息系统条件下会计工作的成败。如何评价会计信息系统的质量无论对系统的开发者还是对系统的使用者来说都是非常重要的，本文从会计信息系统质量评价指标体系构建的角度入手系统论述了会计信息系统的质量评价问题。
In the last few years, the accounting information system has been established and used instead of the former accounting system by hand.The quality of accounting information system is very important to the accounting. It is also very important how to evaluate the quality of accounting information system. This article, beginning with the construction of quality index system, systematically discusses the quality evaluation of the accounting information system.
出处
《审计与经济研究》
北大核心
2001年第1期46-47,共2页
Journal of Audit & Economics
