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会计电算化是集计算机学、信息学、管理学、会计学等学科知识为一体的一门综合性边缘学科。其实质是将电子计算机为主的当代信息技术应用到会计工作中,以提高会计核算和管理水平,从而实现会计工作的现代化,也可以理解为用电子计算机代替人工记账、算账与报账、预测和决策的过程。会计是以提供财务信息为主的信息系统,在企业经营管理中起着重要作用。随着科学技术的进步,会计工作已逐步实现电算化,已发展成为一门融电子计算机学、管理科学、信息科学和会计科学为一体的新型科学和实用技术。随着近几年会计电算化的普及和应用,不仅实现了会计核算工作的现代化,还促进了会计工作标准化、制度化、规模化的过程,是促进会计、会计工作改革和发展的过程,同时也是一个观念更新、推进企业管理现代化的过程,对会计工作产生不可忽视的影响。
Accounting computerization is a comprehensive discipline of discipline integrating computer science, informatics, management science and accounting. Its essence is to apply the contemporary computer-based information technology to the accounting work in order to improve the accounting and management level so as to realize the modernization of the accounting work. It can also be interpreted as replacing the manual accounting, the accounting and the reimbursement, the forecasting by the electronic computer And the decision-making process. Accounting is to provide financial information-based information system, in the business management plays an important role. With the advancement of science and technology, the accounting work has been gradually computerized and has developed into a new type of science and practical technology integrating electronic computer science, management science, information science and accounting science. With the popularization and application of accounting computerization in recent years, it not only realizes the modernization of accounting work, but also promotes the standardization, institutionalization and scale-up of accounting work, which is the process of promoting the reform and development of accounting and accounting work. At the same time, it is also a process of updating concepts and promoting the modernization of enterprise management, which can not neglect the accounting work.