摘 要:進入信息時代以后，信息技術高速發展，它對傳統會計的各方面都產生了廣泛而深遠的影響，并且提出了新的要求，針對這一現象，國內外很多專家和學者已經展開了數十年的研究，也取得了一些成績，但是隨著新問題的不斷出現，在會計信息化這條道路上我們仍有許多工作需要做，以最終實現信息技術與傳統會計的完美結合。

　　本文主要從信息技術對傳統會計的影響，包括對會計環境、傳統會計理論、會計信息披露和會計人員的影響等方面展開論述，并對會計電算化和網絡會計的應用現狀進行了具體研究，同時也對信息技術影響下其發展趨勢進行了預測和分析。為了確保傳統會計在信息技術發展的現狀下仍能健康快速的發展，本文提出以下幾點改革建議：對會計環境進行重整，以滿足信息社會的管理要求；對財務人員的素質和技能進行調整和培養；加強會計信用體系建設以及對會計課程進行優化和改革，以從各方面推動傳統會計的改革與發展。在文章的最后還對本文的研究進行了一個概括總結，同時也提到本文研究的不足之處并對未來進一步研究的方向進行了展望。

關鍵詞：信息技術；傳統會計；影響；問題；對策

ABSTRACT:After entered the information age, information technology high speed development, it has influence on the traditional accounting on all aspects, In reaction to the phenomenon, many experts and scholars at home and abroad has researched for dozens of years and also made some achievements. But as the new problems appear constantly, we still have a lot of work to do. Only in this we can we combine information technology  with traditional accounting . 

　　　This article mainly carry out on these aspect,such as,from the information technology's influence on the traditional accounting, on the traditional accounting with instance and problem analysis, impact on accounting information disclosure and accounting personnel .It also research the present situation of computerized accounting and network accounting. At the same time it also forecasted and analyzed its development trend is under the influence of information technology. In order to ensure that the traditional accounting under the situation of development of information technology can development healthy and rapid, this paper puts forward several reform proposals .Such as restructuring of accounting environment, in order to meet the requirements of the management of the information society , adjusting the quality of financial personnel and skills and to develop , To strengthen the construction of accounting credit system and the optimization and reform of accounting course and so on.At the end of the article we also made a study of this paper summarized and mention some disadvantages as well as under the information technology in the future a prospect of the development of traditional accounting.

Keywords: Information technology; traditional accounting; influence; problems;  suggestions