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二十一世纪,中国与世界的经济发展呈现出最显著的两大趋势——一是以网络为代表的信息技术的崛起,其二是经济全球化愈演愈烈。无论是越发普及的云共享,还是日益密切的政治、经济、文化等方面的交流与合作,都预示着世纪之交的中国将越来越包容、开放,面临着一个更加开放的世界。目前,人类进入了以计算机和网络为核心的信息技术加速发展时期,信息技术的应用已经渗透到社会的各个领域。而会计学作为一个有着悠久历史的学科,在信息技术的冲击下,也在不断进行着革命性的变革。会计信息化不再是简单地替代手工记账,进行会计核算,还要求为企业的经营管理提供实时、可靠和全面的信息,为管理者提供决策支持。事实上,我国管理会计的发展从未中断过。笔者认为,目前我国管理会计正面临着最佳战略机遇期。
In the 21st century, the economic development in China and the world shows the two most significant trends. The first is the rise of information technology represented by the Internet. The second is the intensification of economic globalization. Both the ever-increasing popularity of cloud sharing and increasingly closer political, economic and cultural exchanges and cooperation all indicate that at the turn of the century China, becoming more inclusive and open, will face a more open world. At present, mankind has entered an era of accelerated development of information technology centered on computers and networks. The application of information technology has infiltrated all areas of society. Accounting as a discipline with a long history, under the impact of information technology, it is constantly undergoing revolutionary transformation. Accounting information is no longer a simple alternative to manual accounting, accounting, but also for business management requirements to provide real-time, reliable and comprehensive information for managers to provide decision support. In fact, the development of China’s management accounting has never stopped. In my opinion, at present, China’s management accounting is facing the best strategic opportunities.