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计算机技术的高速发展冲击着各个领域,在会计领域,将计算机应用于会计数据处理、会计管理、财务管理以及预测和会计决策,取得了显著的经济效益。会计电算化传入我国是在70年代中期,近几年,会计电算化更是在企业中得到了前所未有的发展。那么,与手工会计相比,会计电算化在会计核算形式上发生了哪些变化呢?对会计核算的那些方面产生了重要的影响?这是本文所要讨论的话题。
The rapid development of computer technology has hit various fields. In the field of accounting, computers have been applied to accounting data processing, accounting management, financial management and forecasting and accounting decision-making, and achieved significant economic benefits. Accounting computerization into our country in the mid 70s, in recent years, accounting computerization is in the enterprise has been an unprecedented development. So, compared with the manual accounting, accounting computerized accounting accounting in the form of what changes have taken place? Accounting aspects of those who have had a significant impact? This is the topic of this article.