新经济时代对《会计电算化》课程的认识  

The recognization of the theory of computerized accounting in the era of new economy

作　　者：谷慧玲[1] 牛丽文[1] 郑铁胜 

机构地区：[1]河北建筑科技学院,河北邯郸056038 [2]邯郸煤炭设计院,河北邯郸056000

出　　处：《河北建筑科技学院学报（社会科学版）》2002年第2期56-57,共2页Journal of Hebei Institute of Architectural Science & Technology(Social Science Edition)

摘　　要：《会计电算化》既以其他会计专业课程为基础 ,又具有相对的独立性 ;该课程实践性较强 ;会计电算化使会计信息具有较强的客观性 ;会计电算化的应用使会计工作逐步向纵深发展 ;会计电算化的应用提高了财务报告的质量。The Theory of Computerized Accounting is based on the special causes as well as has its own nature of independence;the cause need comparatively more practice and make accounting information has comparatively high objectivity; the practicing of computerized accounting will deepen the developing of accounting and enhance the quality of Financial Report ; the Theory of Computerized Accounting has already become the basic cause of special area of accounting.

关 键 词：《会计电算化》课程 会计电算化 实践性 客观性 网络经济 新经济 财务报告质量 会计报表 

分 类 号：F232－4[经济管理—会计学]