在知识经济时代,由于现代信息技术的发展,数据传递方式、数据载体的变化,以及人们对会计信息质量要求的提高,传统会计核算方法的局限性日益显露。应该说,在信息技术高速发展的今天,改革与创新现行会计核算方法体系的硬件已经具备。问题是应该如何对会计核算所要达到的目标进行 In the era of knowledge economy, due to the development of modern information technology, the way of data transmission, the change of data carrier and the improvement of the quality of accounting information, the limitations of traditional accounting methods have become increasingly apparent. It should be said that with the rapid development of information technology, the hardware for reforming and innovating the current accounting method system is available. The question is how to achieve the goal of accounting