基于信息技术的会计职能变迁和教育模式变革

Changes in Accounting Function and Educational Mode on the Basis of IT

随着信息技术发展和会计教育规模扩大，信息技术在会计教育中得以广泛应用。文章首先论述了信息技术的发展必然带来会计职能的变迁并探讨其变迁的特征和途径，然后分析了我国会计信息化和会计教育的现状，最后提出了在信息技术环境下如何推动我国会计教育模式变革的建议。

With the development of IT and scale─expanding of accounting education. IT is widely applied in the field of accounting education. At first， the thesis thinks that IT’s development would must bring changes of accounting function， and discusses the change’s character and path. Then the thesis analyses the current situations of accounting informatinization and accounting education in China. At last， the thesis suggests how to promote changes of accounting educational mode under the IT environment.