现代信息技术是以计算机网络技术为核心的新一代通讯平台。由于信息技术的迅猛发展,企业为适应竞争需要,对财务管理提出越来越高的要求,集中体现在对数据的及时、准确、共享性等方面的要求。同时,大量新的管理理念和管理工具在财务管理中的应用也对财务管理提出了新的要求。本文着重分析传统会计模式与现代信息技术环境下会计模式的差异并提出相应对策。一、传统会计模式1.传统的会计职能被界定为核算和监督核算与监督是传统的两大会计职能,也是对会计核算的基本要求。它主要是会计人员根据国家的相关法规和统一的会计制度进行的事后反映 Modern information technology is a new generation of communication platform based on computer network technology. Due to the rapid development of information technology, in order to meet the need of competition, enterprises have put forward higher and higher requirements on financial management, which embodies the requirements of timely, accurate and shared data. At the same time, a large number of new management concepts and management tools in the financial management of the application of financial management also put forward new requirements. This article focuses on analyzing the differences between the traditional accounting mode and the accounting mode under the modern information technology environment and puts forward corresponding countermeasures. First, the traditional accounting model 1. The traditional accounting functions are defined as accounting and supervision Accounting and supervision are the two major traditional accounting functions, but also the basic requirements of accounting. It is mainly accounting personnel after the country according to the relevant laws and regulations and a unified accounting system to reflect after the fact