会计电算化对会计工作的影响  

Influence of Accounting Computerization on Accounting Work

作　　者：葛登峰 

机构地区：[1]咸阳市天然气总公司,咸阳712000

出　　处：《价值工程》2013年第22期200-201,共2页Value Engineering

摘　　要：会计电算化对会计工作的影响有多方面,不仅改变了会计核算方式、数据处理程序和方法,提高了会计信息质量,提高了会计数据处理的效率,提升了会计工作方式现代化程度,而且改变了会计内部控制的方法和技术,推动了会计理论与会计技术的进一步发展完善,是会计理论研究与会计实务的一次根本性变革。Influence of accounting computerization on accounting work is in many aspects,it not only change the accounting methods,data processing procedures and methods,improves the quality of accounting information and the efficiency of accounting data processing,enhances the degree of modernization of accounting work,but also changes the method and technology of internal accounting control,promots the further development of accounting theory and accounting technology is perfect.It is a fundamental reform of accounting theory and accounting practice.

关 键 词：会计电算化 会计数据 影响 

分 类 号：F23[经济管理—会计学]