近些年,随着我国经济的转型升级和发展,对会计服务于实体经济的要求也就随之提高。区别于传统的会计工作,强调将会计与经济业务合二为一的会计信息化也就成为了大家热议的话题。而在过去的数年间,由于对企业应如何真正实现会计信息化缺乏系统性、整体性的应用研究,鲜有企业能够真正完成从会计电算化到会计信息化的过渡与转变。因此,本文将基于会计沙盘模型,着重探讨企业应该如何顺应会计信息化的发展趋势,真正实现会计信息化。 In recent years, with the transformation, upgrading and development of China’s economy, the demand for accounting services in the real economy has also increased. Different from the traditional accounting work, emphasizing the combination of accounting and economic accounting accounting information has also become a hot topic for everyone. In the past few years, due to lack of systematic and holistic application research on how accounting should be truly realized, few enterprises can truly complete the transition from accounting computerization to accounting informationization. Therefore, this article will be based on the accounting sand table model, focusing on how companies should comply with the accounting information of the development trend, the real accounting information.