【摘要】 信息时代为会计对象变革创造了前所未有的机遇。本文结合信息时代的背景特征，提出信息革命时代背景下会计对象变革的创新范式，并利用模块化等理论对企业价值创造的黑箱进行了系统论述。信息时代下，通过借助信息物理系统（CPS）等信息技术，能够突破人、财、物的物理界限，有效融合企业的实体流、财务流和信息流，也丰富了企业数据流的来源渠道，这些技术背景构成了会计对象变革的基本范式。而在专业化分工背景下，模块化理论构建了企业的人体仿生机制，这有效打通了各组织之间的屏障，同时也实现了对非财务数据的量化，这些创新数据资源能够通过价值核算、反馈和预警三个途径实现会计数据增值。但与此同时，技术完善度和权限管理的风险挑战也对会计对象变革产生一定影响。更多还原

【Abstract】 The information age has created unprecedented opportunities for the transformation of accounting objects. This paper, considering the characteristics of the information age, tentatively proposes an innovative paradigm for the transformation of accounting objects in the context of the information revolution, and systematically discusses the “black box” of enterprise value creation using theories such as modularization. In the information age, leveraging information technologies such as Cyber-Physical Systems(CPS) can break down the physical boundaries between people, finance, and materials, effectively integrating the enterprise’s physical flow, financial flow, and information flow, and enriching the sources of enterprise data flow. These technological backgrounds lay the foundation for the basic paradigm of transformation. In the context of professional specialization, modularization theory constructs a human-like bionic mechanism for enterprises, effectively breaking down barriers between organizations and enabling the quantification of non-financial data. These innovative data resources can achieve added value in accounting data through three channels: value accounting, feedback, and early warning. However, at the same time, the risks and challenges of technological perfection and access control also have a certain impact on the transformation of accounting objects.更多还原