会计信息系统的产生、发展及其对未来会计的影响

信息理论与信息技术的发展使得会计演变成数字化会计信息系统，并实现其管理型与网络化，成为企业管理系统的核心。这对现行的会计理论和实务带来了巨大的甚至革命性的影响。一些会计的基本理论，基本方法和基本操作技能方面的问题。需要迅速地作出相应的研究与解释。文章回顾了我国会计电算化发展的历程和会计软件发展的五个阶段，指出未来会计的新变化将表现在会计的反映与控制空间的拓展，社会责任会计的产生，会计信息的实时性和多计量属性的实现等方面。

Beginning and Development of Data- processing Accounting Information System and its Effects on Future Accounting

Development of information theory and technology has made accounting a data-processing accounting information system.Accounting's administrating and networking are realized as well.It is the core of enterprise management. This affects the accounting practice and theory significantly.The artide summarizes the development of accounting information and accounting software in China and points out that the new changes in future will include social responsibility accounting is born,the accounting information will be supervised widely and socially.