随着我国科学技术的不断发展和进步,会计与电子信息不断融合,已发展成为一门新的学科,称为会计信息化。会计信息化的出现,改变了传统的会计工作。本文在目前会计信息化发展基础上,重点阐述会计信息化对会计理论以及会计实务的影响。 With the continuous development and progress of science and technology in our country, the continuous integration of accounting and electronic information has developed into a new discipline called accounting informationization. The emergence of accounting information has changed the traditional accounting work. Based on the current development of accounting informationization, this paper focuses on the impact of accounting information on accounting theory and accounting practice.