《会计电算化对财务报告的影响》.docVIP

编号（学号）： 会计电算化对财务报告的影响 摘要：会计电算化在我国经历了10来年的发展,它对传统会计理论中的会计假设、会计要素、会计原则及财务报告等方面都产生了巨大的冲击。本文主要探讨电算化对财务报告的影响,并将从传统财务报告的缺陷和引用电算化对财务报告的改进两个方面加以论述。 关键词：会计电算化，会计信息，财务报告 Computerization on the impact of financial reporting Abstract： Computerized accounting in China has gone through 10 years of development, it on the traditional accounting theory accounting assumption, accounting elements, accounting principles and financial report had a tremendous impact. This paper mainly discusses the computerization on the impact of financial reporting, and from the traditional financial report defects and citation