从会计电算化到会计信息化

信息技术和现代管理思想不断发展,使传统会计理论和实务面临着深刻的变革,以此为基础的“会计电算化”将会在会计基本模式、会计的理论基础等方面受到巨大的冲击。我国会计电算化的发展落后于现代信息技术发展速度。会计电算化在字面上、信息处理技术上、满足现代管理要求上存在着局限性。现代信息技术对会计电算化产生新的要求,会计信息化与会计电算化在目标、技术手段、功能范围、系统地位和层次、理论基础等方面存在着区别。会计电算化必然发展为会计信息化。

The Transformation from Computer Accounting to Computer Accounting Information System

With the development of the information technology and the modern management idea, the traditional accounting theory and business is confronted with deep changes, and the computer accounting which is based on it will also be faced great impact. This article will discuss the inevitabillity of the transformation from computer accounting to CAIS.It consists of 4 parts:the development and the current situation of computer accounting in our country; the impact of modern information technology on computer accounting; the limitation of computer accounting; and the difference between computer accounting and Computer Accounting Information System.