计算机会计信息系统与手工会计系统的比较.docVIP

经典专科、本科、硕博、研究生、期刊毕业论文 仅供参考 PAGE 精心整理 仅供参考 勿用作商业用途 经典专科、本科、硕博、研究生、期刊毕业论文 仅供参考 精心整理 仅供参考 勿用作商业用途 计算机会计信息系统和手工会计系统的比较 摘 要 随着现代科学技术的不断发展，计算机技术已运用到社会生活、工作的各个方面。会计也由用算盘作为运算工具、用笔墨在凭证和账簿上登记的手工处理技术到电子计算机对会计数据进行处理的电算化处理技术，逐渐形成一套完整、快捷、及时、准确的体系，在经济管理工作中发挥着越来越重要的作用。现代科学技术革命，尤其是电子计算机技术的发展向传统会计领域发起了强烈的、前所未有的冲击和挑战，在此背景下，计算机在会计中的应用产生了计算机会计信息系统，其发展迅速，对传统的手工会计系统带来了一定的影响，鉴于此，有必要了解手工会计信息系统和计算机会计信息系统的概念及相关发展背景，接着找出两者的共同之处和差异，最后，对会计信息系统提出一些思考性建议，为实际工作中计算机会计信息系统的进一步发展奠定基础，帮助会计工作者更好的利用计算机进行账务处理，提高会计工作的效率，最重要的是让企业在信息高速发展的今天，抛弃落后的管理理念和管理方式，充分利用计算机会计信息系统，创造企业价值。 关键词： 计算机会计信息系统，手工会计信息系统，比较 The Comparison of Computer Accounting Information System and Manual Accounting System ABSTRACT With the continuous development of modern science and technology, computer technology has been applied to all aspects of social life and work. Accounting is also the operator with the abacus as a tool for documents and books with a pen in hand on the registration process technology to the computer processing of the computerized accounting data processing technology, and gradually has formed a complete, efficient, timely and accurate system Work in economic management is playing an increasingly important role. In this context, the application of computer in accounting generated accounting information system, its rapid development has bring a certain influence on the traditional manual accounting system, Given this, it is necessary to know the concept and background of manual accounting information system and computer accounting information system, Then find out the commonalities and differences between the two，finally, in order to lay foundation for the further development of computer information system in the actual work, some feasible recommendations are put to solve the problems of computer accounting system. This will help accountants make better use of accounting computer and improve the efficiency of accounting work. The most important thing is to help enterprise get rapid development in the infor