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会计信息化是将传统的会计信息理论与现代信息技术、网络技术相结合的产物。它不是对会计电算化的否定,而是会计电算化的发展方向,也是会计发展与改革的必然趋势。本文主要分析了我国会计信息化存在的问题,并提出了会计信息化的发展策略,以期促进会计行业的发展,使会计更好地发挥其职能。
Accounting information is the traditional accounting information theory and modern information technology, network technology combined product. It is not the denial of accounting computerization, but the development of computerized accounting, but also the inevitable trend of accounting development and reform. This article mainly analyzes the existing problems of accounting informationization in our country and puts forward the development strategy of accounting informationization in order to promote the development of the accounting profession so that the accounting can better perform its functions.