伴随着“互联网+”理念的提出,云计算、大数据等概念日益为人们所重视。其中,云计算与会计结合形成的“云会计”技术将挑战传统的会计核算模式。因此,本文从“云会计”的优势入手,探讨在云会计模式下,传统的四大会计程序可能产生的变化,并给出相应的建议。 With the concept of “Internet + ” put forward, the concept of cloud computing, big data is increasingly valued by people. Among them, the cloud computing and accounting combine to form the “cloud accounting” technology will challenge the traditional accounting mode. Therefore, starting with the advantages of “Cloud Accounting”, this paper explores the possible changes of the four traditional accounting procedures under the cloud accounting model and gives corresponding suggestions.