会计信息化的理论基础包括信息技术系统论和信息化论。会计信息化是会计工作的一种进步,其首先经历的是会计工作中的会计资料数字化,然后是网络化,最后是信息化。这个过程不是简单的用计算机处理会计业务,而是一系列管理系统的组成部分,使企业管理和人类社会构成一个有机的会计 The theoretical basis of accounting informationization includes information technology systems theory and informationization theory. Accounting informationization is an advancement of accounting work. The first thing it experiences is the digitization of accounting data in accounting work, then the networkization and finally the informationization. This process is not simply a computerized accounting business, but rather an integral part of a series of management systems that enable business management and human society to form an organic accountant