随着信息技术时代的来临,移动互联、人工智能、大数据对各行各业带来了变革,成为推动会计行业转型升级的外在手段。在“互联网+”的推动下,企业对会计转型升级的要求迫切,成为助推其转型升级的内生动力。两者共同作用下,助力会计工作转型升级,进入“大会计”时代,面临着崭新的生存空间与发展前景。由此,从新技术的视角,对我国会计转型升级与未来趋势展开分析,促进会计功能的提升。 With the advent of the information technology era, mobile Internet, artificial intelligence and big data have brought changes to all walks of life and become the external means to promote the transformation and upgrading of the accounting profession. Driven by “Internet + ”, enterprises urgently need to transform and upgrade their accounts and become the endogenous driving forces for their transformation and upgrading. Under the joint action of the two, the reform and upgrading of accounting work help to enter the “big accounting” era, facing a brand new living space and development prospects. Therefore, from the perspective of new technology, it analyzes the transformation and upgrading of accounting in our country and the future trend, and promotes the improvement of accounting function.