会计信息化着眼于持续改善会计信息的供求矛盾。它是在借助信息技术来实现手工会计流程自动化的基础上,运用新的会计思想和技术途径,对会计流程进行持续优化,促使会计进一步满足信息需求者日益高标准的会计信息质量要求,甚至利用新的思想和技术手段,来主动开拓信息需求者的新需求。在学界,为了改造手工会计时代长期沿用的会计模型之不足,会计研究者先后提出了数据库会计(Goetz,1939)、多维会 Accounting informationization aims to continuously improve the contradiction between supply and demand of accounting information. It is the use of information technology to achieve manual accounting process automation based on the use of new accounting ideas and technical approaches to continuous optimization of the accounting process to enable accounting to further meet the information needs of the increasingly high standards of accounting information quality requirements and even use New ideas and technical means to take the initiative to open up new needs of those who need information. In academia, accounting researchers have put forward database accounting (Goetz, 1939), multidimensional meeting