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会计电算化的应用发展,已进入了以ERP为代表的信息化阶段,传统的会计核算模式也受到了冲击,在信息化过程中逐渐接受技术支持,进行变革与创新,产生了新的会计核算模式。本文先罗列了传统会计核算模式中存在的问题,然后分析了信息化对会计核算模式的影响,最后介绍了现如今信息化下会计核算模式的应用现状,最后得出结论会计信息化的普遍应用是必然趋势,要积极利用信息化技术及工具,适应现代财务管理的需要。
The application development of accounting computerization has entered the informational stage represented by ERP. The traditional accounting mode has also been impacted. In the process of informationization, it gradually receives technical support, carries on the transformation and innovation, and produces new accounting Accounting mode. This article first lists the problems existing in the traditional accounting mode, and then analyzes the impact of information technology on the accounting mode, and finally introduces the current application of accounting mode now under the information technology, the final conclusion of the common application of accounting information Is an inevitable trend. We must make full use of information technology and tools to meet the needs of modern financial management.