进入20世纪90年代以来,会计领域正经历着一场深刻的变革。可以说这是自从会计由单式记帐发展到复式记帐以来最为深刻的一次革命,其意义之深远、影响之广大是历次会计理论及实践的变革所无法比拟的。这场变革的直接起因是由于信息技术的飞速发展所致,就像信息技术带动了整个工业领域的一场革命一样,电算化会计无疑也是会计领域的一场深刻的革命。 Since the 1990s, the accounting field is undergoing a profound transformation. It can be said that this is the most profound revolution since the accounting was developed from single-type accounting to double-entry accounting. Its profound significance and profound influence have been unmatched by the changes of accounting theory and practice in the past. The direct cause of this change is due to the rapid development of information technology. Just as information technology has led to a revolution in the entire industrial field, computerized accounting is undoubtedly a profound revolution in the accounting field.