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会计论文会计电算化系统与手工会计系统之比较

会计电算化系统与手工会计系统之比较

次技术革命的兴起促使计算机技术和网络技术等高新技术群落的崛起,后又以迅猛的速度进展,而这些技术在会计领域的运用使得会计工作了以手工会计到会计电算化再到网络会计的进展,会计处理的流程也随之发生了变化,会计数据处理的工具也以算盘进展到计算机单机和网络,会计的载体也由纸质形式逐渐转向电子、网络形式,构成了电算化会计信息系统。在电算化会计信息系统环境下,这些变革给企业会计内部制约了新的问题和挑战。它促使的会计与策略深刻的反思。了手工会计和会计电算化的基本知识,对会计电算化与手工会计的技术特点比较浅析,了二者之间的区别与联系,并谈到会计电算化的进展方向。

词】:手工会计,会计电算化系统,区别与联系

Try to talk aboutthe accounting computerization system and a comparison of the manual accountingsystems

Accounting computerization ChenXiaoLan 09341111

Abstract:The third technologyrevolution to the rise of computer technology and network technology, the riseof new and high technology community, and to the speed of the rapiddevelopment, and these techniques in the accounting field application makesaccounting working experience from manual accounting to the accountingcomputerization to network the development of accounting process, accountingtreatment process has been changing, accounting data processing tools from theabacus development to the computer and single and network, and accountinginformation of the carrier by paper also gradually turn to electronic form,network forms, which constitute the computerized accounting information system.The computerized accounting information system environment, these changes tothe enterprise accounting internal control brought new problems and challenges.It prompted we must to the current accounting theory and method of deepreflection. This paper introduces the manual accounting and accountingcomputerization the basic knowledge, to computerized accounting and manualaccounting the features of the comparative analysis, detailed introduces thedifferences and relations between them, and talked about the developmentdirection of accounting computerization.

内容回顾-
会计电算化系统与手工会计系统之比较【】:次技术革命的兴起促使计算机技术和网络技术等高新技术群落的崛起,后又以迅猛的速度进展,而这些技术在会计领域的运用使得会计工作了以手工会计到会计电算化再到网络会计的进展
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