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会计信息处理从手工发展到电算化是会计操作技术和信息处理方式的重大变革。它对会计理论和会计方法提出一系列新的课题,使传统会计格局逐渐被打破,新的会计思想和理论逐渐确立,从而在推动会计自身发展和变革的同时,也促进电算会计的进一步完善和发展。本文从电算会计信息处理的特点入手,通过分析电算会计与手工会计的区别及对传统会计的影响,提出对策和建议。
Accounting information processing from manual to computerized accounting accounting techniques and information processing is a major change. It put forward a series of new topics on accounting theory and accounting method, so that the traditional accounting pattern is gradually broken, and the new accounting ideas and theories are gradually established, so as to promote the further development of accounting accounting while promoting the development and reform of accounting itself And development. This article starts with the characteristics of accounting information processing and puts forward countermeasures and suggestions by analyzing the difference between accounting accounting and manual accounting and the impact on traditional accounting.