从一定意义上讲,电算化会计产生和发展的过程,也是突破传统会计观念,对现行会计理论和方法提出新问题、新课题,以及研究和确立新的理论和方法的过程。电子计算机在会计领域得到广泛应用后,对财务报告将产生怎样的影响,试就以上问题进行探讨。 In a certain sense, the process of the emergence and development of computerized accounting is also the process of breaking through the traditional concepts of accounting, putting forward new and new topics in current accounting theories and methods, and researching and establishing new theories and methods. After the computer is widely used in the field of accounting, how financial reports will have an impact, try to explore the above issues.