信息技术的发展正在促使会计领域发生新的变革,随着企业信息系统(如ERP系统)的建立和完善,传统会计流程逐渐与信息化下的实际需要相脱节。本文通过分析传统会计流程的缺陷,揭示信息技术对其产生的影响,并提出新形势下会计流程的相关优化对策。 With the development of information technology, new changes are taking place in the field of accounting. With the establishment and improvement of enterprise information systems (such as ERP system), the traditional accounting procedures are gradually disconnected from the actual needs under informationization. By analyzing the defects of the traditional accounting process, this paper reveals the impact of information technology on it, and puts forward some countermeasures to optimize the accounting process in the new situation.