| 会计电算化发展对传统会计的影响 |
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| 引用本文： | 张学琴. 会计电算化发展对传统会计的影响[J]. 中国对外贸易(英文版), 2011, 0(16) |
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| 作者姓名： | 张学琴 |
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| 作者单位： | 吉林省通化市城乡规划设计院; |
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| 摘 要： | 随着电子信息产业的不断发展,会计电算化在社会经济中的运用越来越广泛。会计电算化是会计发展史上的一次重大革命,它的运用和推广必将使传统会计工作的职能迎来一次较大的变革。本文对会计电算化及其特征讨论的基础上,深入地研究了会计电算化发展对传统会计的影响,指出会计电算化对传统会计的会计理论、会计实务、审计以及内部控制方面都产生了一定的影响。
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| 关 键 词： | 会计理论 会计实务 审计 内部控制 |
The impact of the computerized accounting development on traditional accounting |
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| Xueqin Zhang. The impact of the computerized accounting development on traditional accounting[J]. China's Foreign Trade, 2011, 0(16) |
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| Authors: | Xueqin Zhang |
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| Affiliation: | Xueqin Zhang |
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| Abstract: | With the continuous development of electronic information industry,computerized accounting is used more and more widely in the social economy.It is a major revolution in the history of accounting,and its application and promotion will make a big change of the traditional accounting functions.This paper analyzes the characteristics of computerized accounting,and its impact on traditional accounting. |
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| Keywords: | accounting theory accounting practices audit internal control |
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