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会计电算化,也被人们称为计算机会计,是指会计工作中经常用到电子计算机和现代信息技术,利用相关的会计软件指挥在传统手工帐的情况下很难完成的总的会计工作,减少了很多基础会计工作,也为基层会计工作人员减轻了枯燥、机械的劳动。会计电算化实现了数据处理的自动化,使得传统手工帐渐渐演变成电算化会计信息系统。会计电算化的出现和革命性的发展也是会计行业发展到一定阶段的必走之路,适应社会发展的需要也适应经济发展的需要,是经济和科技对会计工作提出的新的要求。随着中国科技以迅猛的速度向前发展并得以广泛应用,科学技术不仅动摇了社会基础,而且还使得社会经济环境发生深刻变化,使中国进入到一个科技化时代,在科技猛烈的推动下会计呈现出了新的趋势,科学技术成为影响会计发展的关键因素。
Accounting computerization, also known as computer accounting, refers to the accounting work often used electronic computers and modern information technology, the use of related accounting software command in the traditional manual account difficult to complete the total accounting work, Reduce a lot of basic accounting work, but also for the grass-roots accounting staff to reduce the boring, mechanical labor. Accounting computerized data processing to achieve automation, making the traditional manual account gradually evolved into computerized accounting information system. The emergence of computerized accounting and revolutionary development are also the necessary ways for the development of the accounting profession to a certain stage. To meet the needs of social development and adapt to the needs of economic development is also a new requirement put forward by the economy and science and technology on accounting work. With the rapid development of science and technology in China and its widespread application, science and technology have not only shaken the foundation of society, but also profoundly changed the social and economic environment and brought China into a science and technology era. Under the impetus of science and technology, accounting Showing a new trend, science and technology have become the key factor affecting the accounting development.