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计算机技术的飞速发展对社会生产、人们生活的各个领域都产生了巨大的冲击。在会计领域中,计算机被广泛应用于财务会计信息的处理、财务管理及预测、财务预算及决策等方面,取得了显著的经济收益。我国从70年代中期开始逐步普及会计电算化,近年来,会计电算化在企业财务管理中得到了更加广泛的应用。针对这样的客观环境,讨论新《会计法》下会计电算化对会计核算的影响,就具有了极大的现实意义。
The rapid development of computer technology has had a tremendous impact on social production and various areas of people’s lives. In the field of accounting, computers are widely used in the processing of financial accounting information, financial management and forecasting, financial budgeting and decision making, and have achieved significant economic benefits. Since the mid-1970s, China has gradually popularized accounting computerization. In recent years, accounting computerization has been more widely used in corporate financial management. For such an objective environment, it is of great practical significance to discuss the impact of computerized accounting under the new “Accounting Law” on accounting.