Against the backdrop of accelerating global digital transformation, the deep integration of internet technology with the real economy is reshaping the development models of various industries. As a critical component of recording and managing economic activities, the accounting profession is experiencing an informatization process that has become key to enhancing enterprises’ core competitiveness. Traditional accounting models increasingly reveal shortcomings in data processing efficiency, information-sharing capacity, and decision-making support, making them inadequate for meeting the demands of real-time, precise, and intelligent financial information in the internet era. Based on this context, this paper systematically analyzes the characteristics of accounting informatization in the internet era-namely real-time processing, information sharing, and intelligent applications. It reviews the evolutionary process from the initial stage of computerization to the development of informatization and the current exploration of intelligent systems, and further explores the profound changes triggered by internet technology in technical applications, business processes, and information requirements. Finally, it proposes targeted development paths to promote high-quality development of accounting informatization and provide theoretical and practical guidance for enterprises in their digital transformation.
Xiaotao Han (Wed,) studied this question.