论会计电算化发展对现代会计的影响分析研究 财务会计学专业

摘 要随着近年来，电子计算机方面还有现代信息的技术不断进步，会计电算化的方向被我们重视，会计的操作方法从原始的手工记账发展到电算化技术型操作，大大提高了会计工作质量和会计工作效率。会计电算这一概念自 1981 年提出已经近 40 年了，但是随着社会科学的不断进步，企业信息化和会计电算化不断深入发展“会计电算化”正在向“会计管理信息化”发展。这一概念则是在 1999 年初提出的。会计电算化发展的过程是一个细胞裂变的过程，由初步的计算机代替记账开始发展，这个过程是曲折前进的，同时这个过程的发展对现代会计的影响也是巨大的，是我们对会计准则、会计规则发展的变化会计电算化的发展经历了一个很长的时间储备以及硬件科技的发展，这种线性的健康发展为我们提供了可以研究基础。本文着重以审计为切入点，分析会计电算化环境下关于审计工作的发展与进步。关键词： 会计电算化,会计信息化,互联网,计算机,审计The influence of modern accounting theory of computerized accounting developmentABSTRACTAs in recent years, along with the advance of computer and modern information technology, computerized accounting is more and more attention, from the original manual accounting computerized accounting development to operation, greatly improving the quality of accounting work and accounting work efficiency. Put forward this concept in accounting computing since 1981 has been nearly 40 years, but along with the advance of social science, the enterprise information and in-depth development of the accounting computerization " accounting computerization.This concept is proposed at the beginning of 1999. Process in the development of computerized accounting is a process of cell fission, start from preliminary computer instead of accounting development, this process is the curves, and the effect of the process of the development of modern accounting is huge, is we to the change of accounting standards, accounting development the development of accounting computerization experienc...