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当前我国已经进入大数据时代,互联网技术在各行各业都得以应用。所谓的互联网+就是指的是互联网技术与传统行业的相互融合。在此基础上,根据会计基本原理,将计算工具进行互联网式的更新换代,以此实现会计计算的时代性发展。本文分为三部分,主要就互联网技术快速发展背景下研究会计发展方向的必要性以及科技背景下会计发展的现状和未来的发展方向等,以实现传统会计在新时代背景下的新发展。
At present, China has entered the era of big data, and Internet technology has been applied in all walks of life. The so-called Internet + refers to the integration of Internet technology and traditional industries. On this basis, according to the basic principles of accounting, computing tools will be replaced by the Internet, in order to achieve the accounting of the times. This paper is divided into three parts, mainly on the necessity of studying accounting development direction under the background of rapid development of Internet technology, as well as the status quo of accounting development and the future development direction under the background of science and technology so as to realize the new development of traditional accounting in the new era.