计算机和网络技术的高速发展拉开了一场新的更大规模的技术革命的序幕。毫无疑问，这次技术革命也能像以往的技术革命一样，给会计信息系统带来变化。但是有理由相信，这种变化不同于以往的那些只是对会计信息系统进行零星的修修补补的变化。这一次，年迈的会计信息系统将面临脱胎换骨的变革。笔者试图根据自己的理解和猜想来描述这次伟大的变革。“,”With the high-speed development of electronic technology,a newtechnology revolution on a larger scale is setting out.Undoubtedly,this technology revolution will bring new changes to accountin g information system as former technology revolutions did.But we believe that the changes will not be fragmentary patching-ups,but a deeper revol ution,which will let the old accounting information system take a new vigorous look.On the basis of the writer＇s understanding and imagination,this thesis tries to describe the great revolution.