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随着计算机技术的发展和普及,信息技术被应用到工作生活的各个领域,会计行业也出现了电算化的现象。会计电算化给传统的会计工作带来了极大的影响和变革,会计领域出现了翻天覆地的变化,会计的内容、方式以及会计的定位都得到了新的发展。会计电算化给会计实践带来了重要的影响,探讨这些影响,对于会计电算化在实践中的应用具有重要的意义。本文拟从会计电算化的发展现状入手,对于会计电算化对会计实践的影响进行探讨。
With the development and popularization of computer technology, information technology has been applied to all fields of work and life, and the computerized accounting system has also emerged. The computerized accounting has brought tremendous influence and change to the traditional accounting work. The accounting field has undergone tremendous changes. The contents, methods and positions of the accounting have been newly developed. Accounting computerization has brought an important impact on accounting practice, to explore these implications for the application of accounting computerization in practice is of great significance. This article intends to start with the development of accounting computerization, and discusses the influence of accounting computerization on accounting practice.