会计是社会生产力发展的产物,“经济越发展,会计越重要”。会计作为社会经济计量的支柱,从内容到形式都体现着各个时代经济发展的历程、风貌。它的不断发展标志着社会文明和经济管理的进步。就信息文明对会计学科的影响而言,它使会计发展史经历了会计电算化到会计信息化两次重大变革。 Accounting is the product of the development of social productive forces, “the more developed the economy, the more important accounting”. Accounting as a pillar of social economic measurement, from content to form, all reflect the course and style of economic development in each era. Its continuous development marks the progress of social civilization and economic management. In terms of the impact of information civilization on the accounting discipline, it has undergone two major changes in the history of accounting, from computerization of accounting to accounting of information.