论文部分内容阅读
会计电算化是利用电子计算机技术对会计信息实施管理的人工和电子计算机结合的控制系统。它主要是应用电子计算机代替人工记账、算账、报账,以及代替部分由大脑完成的对会计信息的处理、分析和判断的过程。随着计算机和信息技术的普及,会计电算化在会计领域已得到越来越广泛的发展,已发展成为一门融电子计算机科学、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。
Computerized accounting is the use of electronic computer technology for the implementation of accounting information management manual and electronic computer control system. It is mainly the application of electronic computers instead of manual accounting, accounting, reimbursement, and in part by the brain to complete the accounting information processing, analysis and judgment process. With the popularization of computer and information technology, computerized accounting has been more and more widely developed in the field of accounting. It has developed into a new type of science and practical science integrating electronic computer science, management science, information science and accounting science technology.