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一、电算化对传统银行会计理论的冲击 会计的存在具有各种各样的背景,其中至为密切的主要有两个方面,即理性基础和技术基础。理性基础是指会计系统赖以建立和存在的前提,技术基础是指会计系统得以正常运行的技术支撑或技术手段,理论基础与技术基础必须相互协调、相互配合。 改革开放以来,我国金融电子化正以惊人的速度向前发展,已从早期的脱机处理系统发展到计算机网络支持下的综合银行系统。科技的进步使现代银行会计面临一个崭新的工作环境,它不仅使银行会计工作形式发生了很大变化,而且也对传统的会
First, the impact of computerization on the accounting theory of the traditional bank The existence of accounting has a variety of backgrounds, of which there are close to two main aspects, namely, rational basis and technical basis. Rational basis refers to the premise that the accounting system depends on the existence and existence. The technical foundation refers to the technical support or technical means for the normal operation of the accounting system. The theoretical basis and the technical basis must be coordinated and coordinated with each other. Since the reform and opening up, China’s financial electronics is moving forward at an alarming rate. It has evolved from an early offline processing system to a comprehensive banking system supported by computer networks. The advancement of science and technology has made the modern bank accounting face a brand new working environment. It not only made great changes in the form of bank accounting, but also changed the traditional meeting