论文部分内容阅读
会计电算化是以电子计算机为主的当代电子技术和信息技术应用到会计实务中的简称,是一个应用电子计算机实现的会计信息系统。它实现了数据处理的自动化,使传统的手工会计信息系统发展演变为电算化会计信息系统。会计电算化是会计发展史上的一次重大革命,它不仅是会计发展的需要,而且是经济和科技对会计工作提出的要求。会计电算化的首要目标是实现会计核算工作的电算化。
Accounting computerization is the abbreviation of contemporary electronic technology and information technology applied to accounting practice based on electronic computer. It is an accounting information system implemented by electronic computer. It realizes the automation of data processing and makes the development of traditional manual accounting information system evolve into computerized accounting information system. Accounting computerization is a major revolution in the history of accounting development. It is not only the need of accounting development, but also the requirement of economy and science and technology for accounting work. The primary goal of computerized accounting is to computerize the accounting work.