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21世纪是计算机、网络、通讯等现代化信息技术空前发展和普遍应用的信息时代,信息化浪潮对社会经济的各方面都产生了巨大的冲击。会计属于上层建筑,在观念、理论、方法等方面均应随着客观经济环境的变化而不断改革、发展和完善。所以我们必须将现代会计与现代信息技术统一,建立一个高度集中、实时监控的财务管理信息系统,以顺应现代社会信息化发展趋势,满足企业信息化管理的需要。
The 21st century is an information age where information technology such as computers, networks and communications are developing and being universally applied. The wave of information has had a huge impact on all aspects of social economy. Accounting belong to the superstructure, in the concept, theory, methods and other aspects should be with the objective economic environment changes and constantly reform, development and improvement. Therefore, we must unify modern accounting with modern information technology to establish a highly centralized and real-time monitoring financial management information system in order to meet the development trend of information society in modern society and meet the needs of enterprise information management.