毕业设计（论文）_试论会计电算化系统与手工会计系统之比较.docVIP

试论会计电算化系统与手工会计系统之比较 会计电算化 陈小兰 【摘要】：第三次技术革命的兴起促使计算机技术和网络技术等高新技术群落的崛起，后又以迅猛的速度发展，而这些技术在会计领域的应用使得会计工作经历了从手工会计到会计电算化再到网络会计的发展过程，会计处理的流程也随之发生了变化，会计数据处理的工具也从算盘发展到计算机单机和网络，会计资料的载体也由纸质形式逐渐转向电子、网络形式，由此构成了电算化会计信息系统。在电算化会计信息系统环境下，这些变革给企业会计内部控制带来了新的问题和挑战。它促使我们必须对当前的会计理论与方法进行深刻的反思。本文介绍了手工会计和会计电算化的基本知识，对会计电算化与手工会计的技术特点进行比较分析，详细的介绍了二者之间的区别与联系，并谈到会计电算化的发展方向。 【关键词】：手工会计,会计电算化系统,区别与联系 Try to talk about the accounting computerization system and a comparison of the manual accounting systems Accounting computerization ChenXiaoLan【Abstract】:The third technology revolution to the rise of computer technology and network technology, the rise of new and high technology community, and to the speed of the rapid development, and these techniques in the accounting field application makes accounting working experience from manual accounting to the accounting computerization to network the development of accounting process, accounting treatment process has been changing, accounting data processing tools from the abacus development to the computer and single and network, and accounting information of the carrier by paper also gradually turn to electronic form, network forms, which constitute the computerized accounting information system. The computerized accounting information system environment, these changes to the enterprise accounting internal control brought new problems and challenges. It prompted we must to the current accounting theory and method of deep reflection. This paper introduces the manual accounting and accounting computerization the basic knowledge, to computerized accounting and manual accounting the features of the comparative analysis, detailed introduces the differences and relations between them, and talked about the development direction of accounting computerization. 【Keywords】: Manual accounting,computerized accounting system,differences and relations 目录 1.手工会计系统与会计电算化系统的概念 5 1.1手工会计系统 5 1.2会计电算化系统 5 2.手工会计系统与会计电算化系统的技术特点 5 2.1手工会计系统的技术特点 5 2