会计核算形式是会计理论中的一个重要问题,传统会计学教科书中对会计核算形式的阐述是以会计核算的手工方式为前提的,实现电算化后,会计核算形式被赋予了新的内涵,其中的某些构成要素已发生了根本性的变化。 本文通过分析会计凭证、会计帐簿、记帐程序和记帐技术在电算化后的变化,试图描述出新的会计核算形式,即电算化核算形式。 在会计手工核算中,会计核算形式是指以帐簿体系为中心,把会计凭证、会计帐簿、记帐程序和记 The form of accounting is an important issue in the accounting theory. The explanation of the form of accounting in the textbook of traditional accounting is premised on the manual method of accounting. After the computerization, the form of accounting is given new connotation, Some of these components have undergone fundamental changes. By analyzing the changes of accounting documents, accounting books, accounting procedures and accounting techniques after computerization, this paper attempts to describe the new form of accounting, that is, the form of computerized accounting. In accounting manual accounting, the accounting form refers to the accounting system as the center, the accounting documents, accounting books, accounting procedures and record