The Development Of The Accounting Impact Of The Quality Of Accounting Information

Accounting information is processed through some certain ways of accounting technology. Due to the different methods of dealing with the same subject, the information that comes from the same information resource is different. Whether accounting information is timely and whether accounting information can meet all kinds of social users both have close relation with accounting technology. Accounting technology continuously exercises new science and information technology in order to adapt to the increasing development of society .The development of accounting technology affect the quality of accounting information greatly.First, the paper analyses the conception and the characters of accounting technology and accounting information quality, explains the relationship between accounting technology and accounting information quality. Then particularly expatiates the development course of accounting technology. According to the development of 'soft' and 'hard' technology, it is divided into some phases: the phase of manual manipulating technology; of mechanical manipulating technology; of ele-calculating manipulating technology, and the phase of one-dimensional bookkeeping; of two-dimensional bookkeeping; of multi-dimensional bookkeeping and database technology. The developments of phases of accounting techniques are not absolutely opposed, but the process of absorbing (by former) and replacing (by latter). Thirdly this paper introduces the conception and the character of accountant system after modern technology applied in the accounting system. This paper tries to find the historical relationship of accounting technology and accounting information quality through ascending the history of accounting technology; so as to point out the positive and negative impact of accounting technology upon accounting information quality and the measures should be adopted. At last, it tries to analyze the development tendency of accounting technology and what kind of quality accounting information should possesses in the future.