基于电子商务的企业会计电算化.docVIP

中文摘要 人类文明社会的每次腾飞都离不开新技术革命的推动，以微 电子和信息技术为标志的第四次科技革命更是将人类社会带进了崭新的“信息时代”，而“会计”这一人类古老的经济活动在信息技术和全球经济一体化的推动下，也必将不断演变和发展。 进入20世纪90年代以后,以 计算机技术和 网络技术为代表的信息技术的迅猛 发展和广泛应用,引发了全球范围的信息革命,对社会生活的各个方面产生了重大影响，同时也给会计的发展注入了无限的活力。信息技术迅速发展为会计工作带来了机遇和挑战,会计信息处理从手工发展到电算化是会计操作技术和信息处理方式的重大变革。 会计工作是 经济管理的重要组成部分，必须充分利用 计算机 现代信息技术改进企业的会计核算，财务管理机制和手段，提高企业现代化管理水平。 本文通过本文通过分析电子商务对企业传统手工会计、会计电算化的影响，以王主机械有限公司为例，对该公司的财务会计管理系统进行剖析，本文认为：发展电子商务，企业会计电算化势在必行。 关键词：电子商务，会计电算化，传统手工会计，王主机械有限公司 ABSTRACT Human civilization can not be separated for each take-off the new technological revolution, to microelectronics and information technology, marked the fourth technological revolution is to human society into a new information age, and Accounting The ancient human economic activity in information technology and driven by global economic integration and will also continue to evolve and develop. After 90 years of the 20th century, computer technology and network technology, information technology, represented by the rapid development and wide application, triggered a global information revolution, all aspects of social life had a major impact, but also to the development of accounting into an infinite vitality. The rapid development of information technology has brought opportunities and challenges accounting, accounting information processing from manual to computerized accounting operations development technology and information handling of major changes. Accounting is an important part of economic management, must take full advantage of modern information technology to improve the computer business, accounting, financial management mechanisms and means to improve the modern enterprise management level. This paper analyzes the e-commerce through the traditional manual accounting of enterprises, the impact of computerized accounting, to king of the Lord Machinery Co., Ltd., for example, the companys financial and accounting management system analysis, this paper argues: the development of e-commerce, ent