2015年，11月3日《中共中央关于制定国民经济和社会发展第十三个五年规划的建议》发布。建议指出：拓展网络经济空间，实施“互联网+”行动计划、国家大数据战略，推进数据资源开放共享，推进产业组织、商业模式、供应链创新，支持基于互联网的各类创新。传统的会计信息化服务是指在日常的会计实践工作中利用计算机信息系统对会计事务的处理，可以有效地降低会计工作量和大量的会计数据计算，准确且客观地提供会计信息，提高企业经济效益和社会效益，满足多方面要求。因传统的会计信息化服务方式有着使用成本高、专业技术要求高、基础管理薄弱等问题，针对此类问题，面对“互联网+”背景下的新形势，更多的供应商把目光投向了会计在线服务模式，会计在线服务模式在中小企业的运用，这恰好可解决了许多中小企业会计信息化服务建设中普遍存在的问题，符合当前的时代背景。%On November 3, 2015, Suggestions of the CPC Central Committee on the Formulation of the Thirteenth Five-year Plan for National Economic and Social Development are released. It showed that: to expend the space of network economy, to implement the"Internet+" action plan, the national data strategy, to promote the sharing of data resources, to promote industrial organization, business model, supply chain innovation, and to support all kinds of innovation based on the "Internet+". The traditional accounting information service refers to using the computer information system to deal with the accounting affairs in daily accounting practice, and it can effectively reduce the workload of accounting and a large number of accounting calculation, accurately and objectively provide accounting information, improve the economic efficiency of enterprises and social benefits, in order to meet various requirements. Aiming at these problems such as high use cost, high technical requirement, weak basic management existing in the traditional accounting information services, and facing the new situation under the "Internet+"background, more vendors have focused on online accounting service model whose application in small and medium-sized enterprises has exactly solved the general problems existing in the accounting information service construction in many small and medium-sized enterprises, which is in line with the current era.
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