近年来,随着现代信息技术的飞速发展,社会各个行业都发生了极大的改变,对于会计学而言,现代信息技术为其提供了一个新的发展机遇,同时也对会计学发展提出了更高的挑战。现代信息技术在会计学中的应用,使得会计人才、会计系统等都发生了极大的改变,在新环境下,必须正确看待现代信息技术对会计学发展的影响,加强会计学创新,从而促进会计学的新发展。迅猛发展的信息技术正在把会计的方方面面推向一个新时代,变革意味着会计仍将是一个充满生机的行业。会计学理论体系的 In recent years, with the rapid development of modern information technology, great changes have taken place in all sectors of society. For the purposes of accounting, modern information technology has provided a new opportunity for its development. At the same time, Higher challenge. The application of modern information technology in accounting has greatly changed the accounting personnel and accounting system. In the new environment, we must correctly view the influence of modern information technology on the development of accounting, strengthen the innovation of accounting and thus promote New Development of Accounting. The rapid development of information technology is all aspects of accounting is moving to a new era, change means that accounting will remain a vibrant industry. Accounting theory system