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大约从20世纪70年代末开始,以计算机为工具,来代替以往的纯手工的会计活动在我国开始兴起。纸介质的账簿、报表被电子账簿、报表所代替,大量繁琐的、重复性的手工劳动被简化,完成了从算盘到键盘的过渡,我们称之为“会计电算化。我国电算会计从无到有,从各自为政到政府引导,从简单到复杂,从缓慢发展到迅速普及,得到迅速发展。由于近年来网络技术的飞速发展,引发电子商务的快速兴起,信息传递较之以往更加快捷,市场竞争也更加激烈。为了更好的应用电算会计这一技能,所以有必要对电算会计得特征做一个分析。
From the late 1970s onwards, computer-based tools to replace the purely manual accounting activities in our country began to rise. The paper books’ books and reports are replaced by electronic books and reports, and a lot of cumbersome and repetitive manual work is simplified to complete the transition from abacus to keyboard, which we call ”computerized accounting." Our computerized accounting From scratch, from their own cause to government guidance, from simple to complex, from slow to rapid spread, has been rapid development.Because of the rapid development of network technology in recent years, the rapid rise of e-commerce, information transmission faster than ever before , The market competition is also more fierce.In order to better apply this function of accounting accounting, it is necessary to make an analysis on the characteristics of accounting accounting.