现代信息技术对会计理论与方法体系的影响（一）会计目标。在知识经济中,竞争成败的关键因素已不再是财务资源而是人力资源,企业生存及经济效益的提高取决于是否拥有一批高素质的人才。（二）会计内容。在知识经济时代,企业生存及经济效益的提高越来越依赖于知识的创新,这时,信息使用者所关注的重点将由财务资本向人力资本的转移,会计的内容也由此发生变化。（三）会计假设。由于现代信息技术在会计领域的广泛应用,如电子数据处理（EDP）、计算机辅助管理（CAM）、决策支持系统 The Impact of Modern Information Technology on Accounting Theory and Method System (I) Accounting Objectives. In the knowledge-based economy, the key factor for the success or failure of competition is no longer financial resources but human resources. The survival of enterprises and the improvement of economic benefits depend on whether they possess a group of highly qualified personnel. (B) accounting content. In the era of knowledge-based economy, the survival of enterprises and the improvement of economic benefits are increasingly dependent on the innovation of knowledge. At this time, the focus of information users will shift from financial capital to human capital, and the content of accounting changes accordingly. (C) accounting assumptions. Due to the wide application of modern information technology in the field of accounting, such as electronic data processing (EDP), computer aided management (CAM), decision support system