计算机信息时代，会计环境发生了根本性的变化，会计信息的处理与存储、核算、生成、收集与提供部产生新的特点，由此引发了一场会计理论的革命。会计目标与对象得以拓展，基本假设、会计原则发生变化，会计确认与计量呈现多元化趋势，会计报告多种模式并存。迫切需要我们重新审视原有会计理论在新时代的局限性，重新构建计算机信息时代的会计新理论。 In the era of computer information, fundamental changes have taken place in the accounting environment. Accounting information processing and storage, accounting, generation, collection and provision departments have created new characteristics, which has led to a revolution in accounting theory. Accounting objectives and objects can be expanded, the basic assumptions, changes in accounting principles, accounting recognition and measurement showed a diversified trend, accounting reports coexist in a variety of modes. There is an urgent need for us to re-examine the limitations of the original accounting theory in the new era and to reconstruct a new accounting theory in the era of computer information.