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随着世界信息技术和经济的快速发展,国家和企业的发展逐渐的走入了信息技术为中心的高新技术发展时代。这种高新技术发展的时代背景条件下,信息逐渐走向了大融合的局面,现代企业之间的竞争可以毫不夸张说成为现代企业之间的信息竞争。在这种大数据的环境之下,传统的会计方式不再能够适应现代社会的企业发展模式,这就要求会计行业随着信息化的发展而进行新的变革。这种变革的方式就是在新的经济环境条件下进行现代会计信息化建设。会计信息化是指依托现代的现金信息技术,结合传统的会计系统的模式进行全新的整合,并在此基础之上将现代的信息技术与之融合。这种全新的现代会计信息化建设全面运用了现代的信息技术和网络环境并结合原有的会计工作模式将信息数据进行高度自动化的处理,并形成实时报告。现代会计信息化的建设需要一个过程,目前我国的现代会计信息化的建设还处在发展阶段,存在着一定的问题。因此本文依据新经济背景下对我国现代会计信息化建设提出自己的一些建议和解决对策。
With the rapid development of information technology and economy in the world, the development of the state and enterprises has gradually entered the era of high-tech development centered by information technology. Under the background of this era of high and new technology development, the information has gradually moved toward convergence. The competition among modern enterprises can be no exaggeration to say that information competition among modern enterprises has taken place. Under this environment of big data, the traditional accounting methods can no longer adapt to the mode of enterprise development in modern society, which requires the accounting profession to make new changes with the development of information technology. The way of such change is to carry out the construction of modern accounting information under the new economic environment. Accounting information refers to relying on modern cash information technology, combined with the traditional accounting system model for a new integration, and on this basis, the integration of modern information technology. This new modern accounting informationization fully utilizes the modern information technology and network environment combined with the original accounting mode of operation to handle the highly automated processing of information data and form a real-time report. The construction of modern accounting information needs a process, at present our country’s construction of modern accounting information is still in the development stage, there are some problems. Therefore, this paper puts forward some suggestions and countermeasures to our country’s modern accounting informatization construction under the new economic background.