The impact of ICT developments on financial accounting信息和通信技術發展對財務會計的影響
Introduce the research background and significance of this study. 介紹本研究的研究背景和意義。
2.0 Main body主體
Elliott, (1992, 61) in his role as a partner with the public accounting firm KPMG held that IT is having a huge impact on traditional accounting in terms of theory, practice, education and management, the impact will cause great changes in traditional accounting. This study discusses the impact of ICT development on financial accounting from the following aspects.埃利奧特（1992，61）在與畢馬威會計師事務所（KPMG）合作的過程中認為，它對傳統會計在理論、實踐、教育和管理等方面產生了巨大的影響，這將導致傳統會計發生巨大的變化。本文從以下幾個方面探討了信息與通信技術的發展對財務會計的影響。
2.1 Improve the accounting information processing capability 高會計信息處理能力
On the one hand, today's people have increasing requirements for the quality of accounting information; on the other hand, IT makes many accounting issues which are difficult to be solved originally easy, which greatly improves the accounting information processing capability.
2.2 Speed up the process of internationalization of accounting 加快會計國際化進程
IT has accelerated the process of economic globalization, so that people can make use of Networked transaction to make large-scale transnational, transcontinental investment, trade, finance, insurance possible to accelerate the process of internationalization of accounting.
2.3 Adapt to the rapidly changing external environment適應快速變化的外部環境
Due to fierce competition in market, accounting information users require companies to provide accounting information at any time to meet the needs of their decision-making. With the high development of information technology, enterprises are likely to instantly generate accounting information to provide real-time financial reporting to meet different needs.
2.4 Reduce accounting costs降低會計成本
Development of information technology enable accountants to be freed from onerous accounting treatment, accounting personnel have the ability to reduce the cost of accounting information to make it acceptable.
2.5 Changes in accounting functions會計職能變更
The main functions of traditional accounting are reflection and supervision. With the development of information technology, accounting work can be all done automatically by computers, and the accounting functions are gradually reduced, and management, decision-making and supervision functions are increasingly strengthened, accounting is gradually changed from the calculating type of accounting to the managing type.
2.6 Analyze the impact of the future development of ICT on financial accounting分析ICT未來發展對財務會計的影響
Draw a conclusion.得出結論