电算化会计信息对电算会计核算方法及发展趋势的影响

Influences of Computerized Accounting Information to Computerized Accounting Method and Developing Tendency

会计是一个信息系统,会计信息处理从手工发展到电算化是会计操作技术和信息处理方式的重大变革。电算化会计信息处理是以电子计算机为计算工具,具有数据处理自动化、账务处理一体化、信息处理规范化、会计存储磁性化等特点。运用电算化,可提高会计信息的质量和会计工作的效率,促进会计工作职能的转变,改变了会计信息处理和使用的方式和方法。

Accounting is a kind of information system, while, fi＇om manual to computerized, the processing of accounting information is an important reform of accounting operating technology and a method to process information. By using computer, information processing of computerized accounting is characterized of data processing automatization, financial processing integrative, processing information standardization and accounting storage magnetic. Through accounting computerization, we can increase the quality of accounting informarion and efficiency of a^ounting work and change the function of accounting work and the methods of accounting information processing and usage.