1 1 摘要 该文从手工会计与会计信息系统的概述，从中分析手工会计与会计信息系统的内容，了解手工会计与会计信息系统的特点。再通过简单的对手工会计与会计信息系统两者的比较。继而阐述比较的现实意义。最后提出手工会计与会计信息系统的发展趋势。第一章是对手工会计与会计信息系统的初步介绍，第二章是HAIS与CAIS的比较，第三章是阐述比较的现实意义，第四章是提出手工会计与会计信息系统的发展趋势。这就是正文的内容。 关键词 CAIS，HAIS，比较，意义 ABSTRACT This article from the manual accounting and accounting information system the paper, from the analysis of manual accounting and accounting information system of the content, understand manual accounting and accounting information the characteristics of the system. Again through simple to manual accounting and accounting information system comparison of the two. And then expounds the practical significance of the comparison. Finally put forward manual accounting and accounting information system development trend. The first chapter is to manual accounting and accounting information system's initial introduction, the second chapter is HAIS and the comparison of the CAIS, chapter 3 is to explain more practical significance, the fourth chapter is put forward manual accounting and accounting information system development trend. This is the content of the text. KEY WORDS CAIS;HAIS;comparison;meaning 1 目录 前 言 ................................................................. 1 一、手工会计与会计信息系统概述 ........................................ 1 （一）手工会计信息系统的含义 ......................................... 1 （二）会计信息系统的含义 ............................................. 1 二、HAIS 与CAIS 的比较 ................................................. 5 （一）相同之处 ....................................................... 5 （二）不同之处 ......................................
