信息技术对传统会计的影响及改革措施.doc

摘 要:进入信息时代以后，信息技术高速发展，它对传统会计的各方面都产生了广泛而深远的影响，并且提出了新的要求，针对这一现象，国内外很多专家和学者已经展开了数十年的研究，也取得了一些成绩，但是随着新问题的不断出现，在会计信息化这条道路上我们仍有许多工作需要做，以最终实现信息技术与传统会计的完美结合。

　　本文主要从信息技术对传统会计的影响，包括对会计环境、传统会计理论、会计信息披露和会计人员的影响等方面展开论述，并对会计电算化和网络会计的应用现状进行了具体研究，同时也对信息技术影响下其发展趋势进行了预测和分析。为了确保传统会计在信息技术发展的现状下仍能健康快速的发展，本文提出以下几点改革建议：对会计环境进行重整，以满足信息社会的管理要求；对财务人员的素质和技能进行调整和培养；加强会计信用体系建设以及对会计课程进行优化和改革，以从各方面推动传统会计的改革与发展。在文章的最后还对本文的研究进行了一个概括总结，同时也提到本文研究的不足之处并对未来进一步研究的方向进行了展望。

关键词：信息技术；传统会计；影响；问题；对策

ABSTRACT:After entered the information age, information technology high speed development, it has influence on the traditional accounting on all aspects, In reaction to the phenomenon, many experts and scholars at home and abroad has researched for dozens of years and also made some achievements. But as the new problems appear constantly, we still have a lot of work to do. Only in this we can we combine information technology  with traditional accounting . 

　　　This article mainly carry out on these aspect,such as,from the information technology's influence on the traditional accounting, on the traditional accounting with instance and problem analysis, impact on accounting information disclosure and accounting personnel .It also research the present situation of computerized accounting and network accounting. At the same time it also forecasted and analyzed its development trend is under the influence of information technology. In order to ensure that the traditional accounting under the situation of development of information technology can development healthy and rapid, this paper puts forward several reform proposals .Such as restructuring of accounting environment, in order to meet the requirements of the management of the information society , adjusting the quality of financial personnel and skills and to develop , To strengthen the construction of accounting credit system and the optimization and reform of accounting course and so on.At the end of the article we also made a study of this paper summarized and mention some disadvantages as well as under the information technology in the future a prospect of the development of traditional accounting.

Keywords: Information technology; traditional accounting; influence; problems;  suggestions