| 论计算机会计信息系统对传统会计的影响 |
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| 引用本文： | 高启轩 刘翠. 论计算机会计信息系统对传统会计的影响[J]. 北京石油化工学院学报, 2000, 8(1): 9-12 |
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| 作者姓名： | 高启轩 刘翠 |
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| 作者单位： | [1]北京石油化工学院自动化系 [2]北京石油化工学院经管系 |
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| 摘 要： | 计算机会计信息系统的不断发展，将对传统的会计管理模式、核算模式、监叔模式产生巨大影响，提出诸多挑战。这种影响和挑战必将引起会计方法、会计理论的改革，也必然推进会计体系的发展和完善。
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| 关 键 词： | 计算机 会计信息系统 传统会计 会计体系 模式 |
Influence of Computer Accounting Information System on Traditional Accounting |
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| Gao Qixuan. Influence of Computer Accounting Information System on Traditional Accounting[J]. Journal of Beijing Institute of Petro-Chemical Technology, 2000, 8(1): 9-12 |
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| Authors: | Gao Qixuan |
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| Abstract: | The continual development of computer accounting information system has greatly influenced and challenged the traditional accounting management model,computing model and inspecting model. This influence and challenge will for sure lead to the reform of accounting methods and accounting theory,and push on the development and perfection of accounting system. |
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| Keywords: | computer accounting information system traditional accounting accounting system accounting reform |
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