一、会计电算化对传统会计的影响 计算机在会计中的应用,给会计学科带来了深刻的影响。这种影响不仅表现在为数据处理工具和信息载体的巨大变革上,还表现在会计方法、会计理论等方面的发展上。 会计的发展史表明,社会生产的发展和人们对生产活动进行管理的要求的提高,是促进会计发展的主动力。然而,也不可否认,由于科学技术发展引起的会计操作技术的进步,对会计发展所起的积极促进作用。会计发展史,同时也是会计操作技术不断进步,促进会计发展的历史。在这一发展过程中,会计体系和会计操作技术是相互影响和相互促进的。 会计体系和会计操作技术的发展并不总是协调一致。在 First, the impact of accounting computerization on traditional accounting The application of computer in accounting has profound implications for the accounting discipline. This impact is not only reflected in the tremendous changes in data processing tools and information carriers, but also in the development of accounting methods and accounting theories. The history of the development of accounting shows that the development of social production and the improvement of people’s demand for the management of production activities are the driving forces behind the development of accounting. However, it is undeniable that the improvement of accounting techniques resulting from the development of science and technology has played an active role in promoting the development of accounting. The history of accounting development, but also the continuous improvement of accounting practices, and promote the history of accounting. In this process of development, the accounting system and accounting techniques are mutually reinforcing and mutually reinforcing. The development of accounting systems and accounting techniques is not always coordinated. in