在由互联网计算机的广泛应用为标志掀起的全球第三次科技革命浪潮中,信息化逐渐成为时代变革的先锋,会计信息失真问题,已成为会计理论界和实务界亟待研究和解决的问题。我们需要会计信息的智能化、便捷化,同时社会的发展也决定了古老的纸式记账方式终将被时代淘汰,由此也必将引起会计发展至今的一场跨时代的变革。 In the wave of the third revolution of science and technology set off by the widespread application of Internet computers, informationization has gradually become the vanguard of the change of the times. The problem of accounting information distortion has become an issue to be studied and solved urgently by accounting theory and practice circles. We need the intelligence and convenience of accounting information. At the same time, the development of society also determines that the ancient paper accounting will eventually be eliminated by the times, which will inevitably lead to a trans-generational change in accounting development.