随着时代的不断发展,当今社会已经进入了信息化的时代,在信息化时代,人们生活与工作的各个方面都受到了信息化的重大影响。因此,在信息化大发展的时代,会计与信息化也实现了高度的融合。本文通过对会计信息化进行分析,并研究在信息化条件下,会计的理论演变与会计实践的大发展,希望能够为会计研究工作提供相应的借鉴。 With the continuous development of the times, today’s society has entered an era of informationization. In the information age, all aspects of people’s life and work have been greatly affected by informationization. Therefore, in the era of great development of informationization, accounting and informationization have also achieved a high degree of integration. This paper analyzes the accounting informationization, and studies the theoretical evolution of accounting and the great development of accounting practice under the condition of informationization, hoping to provide reference for accounting research.