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随着计算机技术和信息技术的快速进步,会计核算方式在传统形式的基础上进行了相应的改革,尤其是在结构上进行了一些突破性研究,使得会计核算体系和电算化系统二者进行了紧密结合,利用电子计算机来代替人完成对会计信息的预测、分析和决策,改变了传统的会计核算方式,提高了会计工作的整体效率,比传统的手工核算更加完整和全面。文章主要讲了会计电算化体系建立和运用现状以及基于电算化环境下会计核算方法的特点,并对会计电算化对传统会计核算方式所产生的影响进行了阐述。
With the rapid progress of computer technology and information technology, the accounting methods have been correspondingly reformed on the basis of the traditional forms. In particular, some breakthrough studies on the structure have led to the implementation of both the accounting system and the computerized system Closely integrated, the use of electronic computers to replace people to complete the accounting information forecasting, analysis and decision-making, changing the traditional accounting methods, improve the overall efficiency of accounting work, more than the traditional manual accounting more complete and comprehensive. The article mainly talks about the current situation of the establishment and application of the computerized accounting system and the characteristics of the accounting method based on the computerized environment. The article also expounds the influence of the computerized accounting on the traditional accounting methods.