会计电算化的学科特征分析

The Disciplines Character Analysis of Accounting Computerization

会计电算化是一门新兴的会计学学科,具有一些独特的特征。会计电算化的学科特征分析有助于加强对会计电算化学科内涵的理解,从而有助于会计电算化教学与实践的开展。会计电算化具有复合性、动态性、实践性等诸多特征,与ERP的发展目标具有一致性。

Computerized acoounting is an emerging disciplines of accounting, and has some unique characteristics. Subject characteristics analysis of computerized accounting helps to strengthen the understanding of computerized accounting connotation, thus contributing to the teaching and practice to cartT out computerized accounting. Computerized accounting has a complex, dynamic, practical character and many other characteristics, and is consistent with thc ERP development goals.