电算化会计与会计电算化

Computer-aided Accounting and Computerization of Accounting

比较了"会计电算化"和"电算化会计"两个概念的不同,分析了会计电算化工作的现状及存在问题,并对其今后的发展提出了建议。

By drawing a distinction between the concepts of 'computer-aided accounting' and 'computerization of accounting', the authors conduct an analysis of the present state of accounting computerization and the prevailing problems, and some suggestions for the future development are also forwarded.