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21世纪,是发展知识经济的时代,是高科技大发展和经济管理水平大提高的时代,这种大环境将推动会计发生相应的重大发展。会计是千秋大业,凡有经济活动的地方,都需要对经济活动进行核算,使用计算机进行核算只是改变了核算的手段和形式,但不可能改变核算的内容和要求。会计管理向全方位、知识管理方向发展,要严防会计信息失真,高科技的进步和现代化的管理将促进会计管理(财务管理)向全方位、知识管理的方向发展。
The 21st century is an era of knowledge economy development, an era of high-tech development and the rise of economic management. This kind of environment will promote the corresponding major development in accounting. Accounting is a great undertaking. Where economic activity requires economic accounting, the use of computers for accounting only changes the means and form of accounting, but it is impossible to change the content and requirements of accounting. Accounting management should be developed in an all-round and knowledge-based management direction. Accounting information distortion should be prevented. High-tech progress and modern management will promote accounting management (financial management) in an all-round and knowledge-based way.