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会计电算化是运用计算机进行会计数据处理,是以计算机以及数据传输和通讯设备作为数据处理系统的核心,完成从原始数据的搜集、记录、验证、分类、登记、计算、汇总、报告等一系列会计工作。会计从手工处理到电算化处理,表面上看是会计数据处理方法的变化,但实质上它影响了企业传统的内部控制制度,使企业在内部控制上发生了根本的变化。
Computerized accounting is the use of computers for accounting data processing, computer and data transmission and communication equipment as the core of data processing system, completed from the original data collection, recording, verification, classification, registration, calculation, summary, reporting, etc. Series of accounting work. Accounting from manual processing to computerized processing, the surface is accounting data processing methods change, but in essence it affects the enterprise’s traditional internal control system, so that enterprises in the internal control has undergone fundamental changes.