相对于成本会计电算化而言,成本会计信息化进一步摆脱了人工会计的束缚,体现出一种纯粹的信息化管理思想,从而包含了更丰富的内涵,并对传统的成本会计理论体系带来深刻的冲击。认识清楚在信息技术环境下的成本会计发展历程,有利于我们积极主动地去推动成本会计的变革,创新发展。 Compared with the accounting of cost accounting, the cost accounting informatization further get rid of the shackles of artificial accounting, embodies a pure thought of information management, which contains more rich connotation, and the traditional system of cost accounting theory To profound impact. Understand clearly in the information technology environment cost accounting development process, will help us to actively promote the cost accounting changes, innovation and development.