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对于会计学而言,现代信息技术的发展不仅为其提供了新的发展机遇,而且也对其提出了更高的要求和挑战。现代信息技术在会计学中的应用,使得会计人才、会计系统等都发生了极大的改变,在新环境下,必须正确看待现代信息技术对会计学发展的影响,加强会计学创新,从而促进会计学的新发展。迅猛发展的信息技术正在把会计的方方面面推向一个新时代,变革意味着会计仍将是一个充满生机的行业。这就要求我们必须正确的看待现代信息技术对会计学发展所带来的各方面影响,以适应新时代、新形势的需要。
For accounting, the development of modern information technology not only provides it with new development opportunities, but also put forward higher requirements and challenges. The application of modern information technology in accounting has greatly changed the accounting personnel and accounting system. In the new environment, we must correctly view the influence of modern information technology on the development of accounting, strengthen the innovation of accounting and thus promote New Development of Accounting. The rapid development of information technology is all aspects of accounting is moving to a new era, change means that accounting will remain a vibrant industry. This requires that we must correctly view the various aspects of the modern information technology impact on the development of accounting in order to adapt to the new era and the needs of the new situation.