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在当今信息化时代下,会计行业有了很大程度的发展,企业会计核算模式也有了创新。本文从我国当前企业财务会计核算模式发生的转变入手,对总账核算、序时账核算、随机核算、明细账核算等几个具体的方面进行探究,进而对我国企业会计核算模式的现状进行阐释,并在此基础上提出建设性意见,以期为信息化环境下企业会计核算模式的创新提供帮助。
In today’s information age, the accounting profession has developed to a large extent, and the enterprise accounting mode has also been innovated. This article starts from the current changes in the financial accounting mode in our country and explores several specific aspects such as the general ledger accounting, the time sequence accounting, the random accounting, the detailed accounting and so on, then explains the status quo of the accounting accounting in our country, On the basis of this, it puts forward constructive suggestions in order to provide help for the innovation of accounting accounting mode in the information environment.