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会计电算化即EDP技术的应用和普及,促进了会计从单纯的记、算、报帐的核算型演变为预测、决策的经营管理型,引发了“中国商业语言”的变革。《两则》的颁布与实施,彻底打破了传统的会计模式,掀起了一场“国际商业语言”的革命,基本实现了会计信息管理系统的标准化或规范化。反过来,又对EDP会计信息管理系统提出了进一步标准化的要求。
The application and popularization of accounting computerization, that is EDP technology, promoted the accounting’s evolvement from a mere accounting, accounting and accounting accounting type to a forecasting and decision-making type of management and management, which led to the change of “China Business Language.” The promulgation and implementation of the “two rules” completely broke the traditional accounting model and set off an “international business language” revolution, basically realizing the standardization or standardization of the accounting information management system. In turn, EDP accounting information management system put forward further standardization requirements.