一、信息革命与会计的关系会计是一个管理信息系统,与信息革命息息相关。信息革命对会计产生了深刻的影响,其表现在:一、会计理论不断发展、会计内容不断丰富。本世纪20年代,科学管理方法——泰罗书在西方企业广泛推行时,会计出现了标准成本、预算控制等新观念和技术方法,对成本的单纯事后计算而铺之以事前计算,50年代以后,随着经济的发展以及企业领导决策对信息的需要,管理会计从财务会计体系中分离出来,成为一门独立的会计学科,同时会计内容也在不断丰富,单从成本核算上看就增加了不少对象,传统 First, the relationship between information revolution and accounting Accounting is a management information system, and is closely related to the information revolution. The information revolution has had a profound impact on accounting. Its performance is as follows: 1. The accounting theory has been continuously developed and the accounting content has been continuously enriched. In the 1920s, the scientific management method—Tarot was widely implemented by Western companies, accounting emerged new concepts and technical methods such as standard cost and budget control. The simple calculation of the cost was paved with ex ante calculations. The 50’s Later, with the development of the economy and the need of information for business leaders to make decisions, management accounting was separated from the financial accounting system and became an independent accounting discipline. At the same time, the accounting content was also continuously enriched. From the perspective of cost accounting alone, it increased. Many objects, traditional