Lending attributes the existence of several hundreds of years, of China also has the nearly 200 years history, its existence has certain historical reason and the theoretical basis, the rapid development of information technology, the modern information society by borrowing attributes of accounting information recorded cannot reflect the overall economic information, cannot satisfy people comprehensive information needs. This article from the "metadata" and "cloud data" technical theory, in combination with the new trend of development of accounting information, the "borrowing attributes" limitations were discussed and deduced "leasehold attributes" will "sunken" this for a fact.
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