目前,世界各地都在讨论“第四次技术革命”或“第三次浪潮”,预见人类不久就要进入信息社会,信息将成为重要的资源而决定企业的生存。信息的生产、加工、储存、流通将成为社会新的行业。我国学术界也就新技术革命与我们的对策进行了广泛的讨论,提出了不少有益的建议。赵紫阳同志指出:“对外贸易也好,国内贸易也好,都要把信息当成一个大问题抓起来”(《经济信息》1984年第1期)。本文想就会计在信息革命中的作用,会计如何适应信息革命等问题谈一点看法。信息革命是社会信息化的过程。要发挥信息的作用,必须做好信息的搜集、整理工作。在微观经济中,必须以会计为中心,建立便于信息产生、流通的网络,使之既服务于企业,又独立于企业。传统的会计局限于算帐、报帐,工具简陋,方法繁琐,劳动量大,会计人员被淹没在数字堆中,忙于计算,耳目闭塞,难以发挥其管理职能.信息时代的电脑应用和计算技术开发,使核算程序规范化,输出的信息又及时又广泛,会计工作就可解脱繁琐的手工操作,转入搜集、管理信息资料,并利用掌握的经济信息参与管理。据一些单位初步总结,用电脑管理成本、工资等,不仅大大提高计算速度 At present, “the fourth technological revolution” or “the third wave” is being discussed around the world. It is foreseen that human beings will soon enter the information society and information will become an important resource that determines the survival of the enterprise. The production, processing, storage and circulation of information will become a new industry in the society. Our academic community also conducted extensive discussions on the new technological revolution and our countermeasures and put forward many useful suggestions. Comrade Zhao Ziyang pointed out: “Both foreign trade and domestic trade should grasp information as a major issue” (Economic Information, No. 1, 1984). This article wants to talk about the role of accounting in the information revolution and accounting how to adapt to the information revolution. Information revolution is the process of social information. To play the role of information, we must do a good job collecting and organizing information. In the micro-economy, we must take accounting as the center and establish a network that facilitates the generation and circulation of information so that it serves both the enterprise and the enterprise. Traditional accounting is limited to accounting, reporting, simple tools, cumbersome methods, large amount of labor, accountants were submerged in the digital heap, busy computing, eyes and ears closed, it is difficult to play its management functions .In the information age of computer applications and computing technology Development, so that the standardization of accounting procedures, the output of information is timely and extensive, accounting work can be freed cumbersome manual operation, into the collection, management information and information and use of the economic information to participate in the management. According to the preliminary summary of some units, the cost of computer management, wages, etc., not only greatly increase the speed of computing