浅析会计电算化对传统会计和审计的影响.doc

浅析会计电算化对传统会计和审计的影响 ［夺商要］会计电算化也叫计算机会计，是指以电子计算机为主体的信息技术在会计工作的应 用，具体而言，就是利用会计软件，指挥在各种计算机设备替代手工完成或在手工下很难完 成的会计工作过程，会计电算化是以电子计算机为主的当代电子技术和信息技术应用到会计 实务中的简称，是一个应用电子计算机实现的会计信息系统。它实现了数据处理的CJ动化， 使传统会计信息系统发展演变为电算化会计信息系统。传统会计，是指以历史成本作为资产 计价依据的会计实务。通过对会计电算化同传统会计联系与区别的进一步分析，总结出应大 力推进会计电算化。会计电算化可以通过电子计算机代替人工记账、算账、报账以及部分代 替人脑完成对会计信息的分析、预测、决策的全过程，它是一门容电子计算机科学、管理科 学、信息科学和会计科学为一体的边缘科学。它的实施与推广不仅提高了会计处理的效率和 会计信息的质量，还改变了传统会计方式下的会计处理流程和会计处理方法，不仅是对传统 会计数据处理手段的变革，而且也对会计理论和会计实物产生了革命性的影响。 ［关键字］会计电算化传统会计联系区别影响 Shallow accountancys COBOL of turns to the traditional accountancy with theinfluence of the audit [Abstract] Accountancy’s COBOL turns to also call calculator accountancy, is an accountancy to point in regard to computer for the application of information technique at accountancy work of the corpus，concrete，is make use of accountancys software, direct to act for in every kind of calculator equipments handicraft complete or in hand work descend the very difficult finished accountancy the work the process, accountancys COBOL turn to regard computer as the main and contemporary electronics technique to apply to the brief name in the accounting practice with the information technique, is an applied computer to realize information system.lt realizes automation that data handles，make traditional accountancy the information system development turns in to turn the accountancy the information system for the COBOL.Traditional accountancy, is an accounting practice to point to account the price with the history cost conduct and actions property according to.Pass to turn the together traditional accountancy the contact to accountancys COBOL and the further analysis that distinct，tallying up should push forward strongly accountancy’s COBOL turns.Accountanc/s COBOL turn and can pass the computer replaces the artificial records the accounts and calculate accounts , report accounts and parts replace persons brain complete to the analysis of accountancy’s information, the whole process that predict，make