随着互联网技术的飞速发展,对会计行业提出了个性化、高效化和便捷化要求,尤其体现于财务人员、会计信息质量方面。会计信息化趋势不仅可以提升会计信息实时化分享效率,而且可以提升会计信息监管质量。但纵观中小企业实践与理论研究,鲜有基于会计信息化发展趋势梳理与总结对财务人员提出的新要求。为此,本文着重结合新时代、新政策、新常态背景,明晰信息化发展趋势下财务人员应该具备的会计素质,并提出进一步提升会计信息化水平的措施。期望本文的结论对中小企业会计信息化发展有所启示。 With the rapid development of Internet technology, the demand for personalization, efficiency and convenience for the accounting industry has been put forward, especially in terms of financial officers and accounting information quality. The trend of accounting information can not only enhance the efficiency of real-time accounting information sharing, but also improve the quality of accounting information supervision. However, looking at the practice of SMEs and theoretical research, few based on the development trend of accounting information to sort out and summarize the financial requirements of the new staff. Therefore, this paper combines the new era, new policies and new normal background, clarifies the accounting quality that financial officers should have under the development trend of informatization and puts forward measures to further enhance the level of accounting information. The expectation of this paper is the enlightenment to the development of accounting informatization in SMEs.