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论文作者:www.51lunwen.org论文属性:硕士毕业论文 dissertation登出时间:2014-06-27编辑:felicia点击率:2744
论文字数:3527论文编号:org201406262215455821语种:英语 English地区:中国价格:$ 44
关键词:Accounting computerizationmodern electronicinformation technologcomputer applicationaccounting work
摘要:会计电算化和现代电子计算机应用以及信息技术在会计工作中的作用越来越重要,利用电子计算机代替人工记账、审计和统计数据,并对会计信息进行分析,判断,甚至提供预测和决策,其目的是为了提高企业财务管理水平和经济效益,从而实现会计工作的现代化。
Introdiction
Accounting computerization and the modern electronic and information technology of computer application in accounting work, is to use electronic computer to replace artificial bookkeeping, accounts, audit and statistics, analysis of accounting information, judgment, and even provide prediction and decision-making process, its purpose is to improve the enterprise accounting management level and economic benefits, so as to realize the modernization of accounting work. [1]
Foreign accounting computerization has experienced four stages of development: a single accounting computerization of business; All comprehensive data processing accounting computerization; The establishment of a network, management as center of gravity of the accounting information system or enterprise management information system; Set up accounting or business management decision support system and expert system. According to statistics, the United States in 1983, 55% of the new program is used to manage and control, planning and analysis, used for calculation of only 45%, suggesting that overseas has entered the stage of the development and application of decision support system. [2]
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