随着新时代信息技术的不断发展,社会各行各业也都有了极大改变,会计学也不例外。现代信息技术的发展不仅为会计学提供新的发展机遇,也给其提出更高要求,这就要求社会各界正确看待现代信息技术对会计学发展带来的影响,并适应新时代要求作出积极转变。本文分析新时代信息技术条件下会计学的新发展,探讨会计学发展的新途径,旨在为会计学的未来发展提供理论参考。 With the continuous development of information technology in the new era, great changes have taken place in all walks of life in society. Accounting is no exception. The development of modern information technology not only provides new opportunities for the development of accounting, but also puts forward higher requirements. This requires that all sectors of society correctly view the impact of modern information technology on the development of accounting and make positive changes in response to the requirements of the new era . This article analyzes the new development of accounting under the condition of information technology in the new age, and discusses the new way of accounting development, aiming to provide theoretical reference for the future development of accounting.