传统的财务管理是以数字统计、事后分析、报表为依托的,而信息技术的发展使信息的记载、处理、传递形式发生了质的变化,改变了传统的企业经营模式、管理模式和会计模式。会计数据采集和处理自动化、会计信息存储的无形化、会计信息输出的实时化和多样化催动着企业对现有的财务 The traditional financial management is based on digital statistics, post-mortem analysis and reporting. However, the development of information technology has undergone qualitative changes in the form of information recording, processing and delivery, and has changed the traditional mode of operation, management and accounting . Accounting data collection and processing automation, accounting information storage of the intangible, accounting information output real-time and diversification of the business to the existing financial