论计算机会计信息系统对传统会计的影响

Influence of Computer Accounting Information System on Traditional Accounting

计算机会计信息系统的不断发展,将对传统的会计管理模式、核算模式、监督模式产生巨大影响,提出诸多挑战。这种影响和挑战必将引起会计方法、会计理论的改革,也必然推进会计体系的发展和完善。

The continual development of computer accounting information system has greatly influenced and challenged the traditional accounting management model,computing model and inspecting model. This influence and challenge will for sure lead to the reform of accounting methods and accounting theory,and push on the development and perfection of accounting system.