随着我国经济体制改革的不断深入,和国民经济的不断发展,会计领域也面临着一场深刻的革命。这场革命的结果,必然是会计的全面“更新换代”。那么,未来会计将是怎么样的呢? 一、会计信息处理,将从手工型过渡到电算型。这是未来会计的最显著特征,是会计全面“更新换代”的重要标志。那种以记帐、算账、报帐为主要特征的簿记工作,将逐步被电子计算机会计所取代。许多认为不可能的事情将成为可能;许多靠手工操作极难计算的数字,变得轻而易举。会计的职能大大强化。会计工作者利用电脑取得经济信息,加工、储存、传递、分析和反馈经济信息。会计预测、会计控制和会计决策的作用得到充分的发挥。二、会计工作形式,将从传统型过渡到现代型 With the deepening of China’s economic reform and the continuous development of the national economy, the accounting field is also facing a profound revolution. The result of this revolution must be an overall “replacement” of accounting. So, the future accounting will be like how? First, the accounting information processing, from hand-type transition to computing. This is the most prominent feature of future accounting, accounting is an important symbol of a comprehensive “replacement.” The bookkeeping, accounting, accounting, reporting as the main feature of bookkeeping, will be gradually replaced by the computer accounting. Many things that are impossible are likely to be possible; it is easy for many to manipulate numbers that are hard to count by hand. The function of accounting is greatly strengthened. Accounting workers use computers to obtain economic information, processing, storage, transmission, analysis and feedback of economic information. The role of accounting forecast, accounting control and accounting decision is fully realized. Second, the accounting form of work, from the traditional type of transition to the modern type