计算机应用技术的发展给会计工作带来了一场巨大的变革,会计信息化以及时、准确、高效等优势广泛被会计人员所接受,并在企业界掀起了会计信息系统的高潮,它改变了会计信息的处理和存储方式,对会计理论和实务产生了重大影响。因此,如何利用好新技术,同时又较好地防范由此引发的一切负面影响,是会计界必须考虑的问题。 The development of computer application technology has brought a tremendous change to the accounting work. Accounting informationization is widely accepted by accountants due to its advantage of time, accuracy and efficiency. It has also set off the climax of the accounting information system in the business community. It has changed Accounting information processing and storage methods, accounting theory and practice had a significant impact. Therefore, how to make good use of new technologies while properly guarding against all the negative consequences arising therefrom is a problem that the accounting profession must consider.