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科学技术飞速发展的新形势下,全球化、信息化、网络化三股力量的汇合,出现了许多新理念、新思维,凸现出现行的会计理论体系的局限性,已不能适应新时代发展的需要,会计信息化是财务会计发展的必然趋势,这就要求我们高职院校在会计教学时紧贴时代、抓住市场,培养出适应新形势下的会计信息化高素质人才。
Under the new situation of rapid development of science and technology, many new ideas and new thinking emerged out of the confluence of the three forces of globalization, informatization and networking. This shows that the limitations of the theoretical system of accounting theory can no longer meet the needs of the development of the new era Accounting informationization is an inevitable trend in the development of financial accounting. This requires that our higher vocational colleges keep pace with the times in accounting teaching, seize the market and cultivate high-quality personnel qualified for accounting information in the new situation.