网络时代已经进入了世界的每一个角落,科技与经济迅猛发展,会计信息化也呈现出了突飞猛进的发展形势。会计行业已经全面转变为电脑操作,各类会计信息软件普遍应用,这既增强了企业的综合竞争力,也减少了信息不对称的现象出现。信息化建设的浪潮冲击着整个会计行业,因此在新企业会计准则下对会计信息化建设就显现的尤为重要,本文就是基于此的一种探讨。 The Internet age has entered every corner of the world. With the rapid development of technology and economy, accounting informationization has also shown a rapid development. Accounting industry has been fully transformed into computer operations, all kinds of accounting information software is widely used, which not only enhances the overall competitiveness of enterprises, but also reduces the phenomenon of asymmetric information. The wave of information construction impacted the entire accounting profession, so under the new accounting standards for business accounting information construction is particularly important, this article is based on this discussion.