| 计算机信息处理环境对会计实务的影响 |
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| 引用本文： | 岳和平.计算机信息处理环境对会计实务的影响[J].太原科技,2003(2):28-29,31. |
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| 作者姓名： | 岳和平 |
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| 作者单位： | 太原市城市规划设计研究院 |
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| 摘 要： | 会计计算机信息处理是指信息技术(IT)支持下的会计环境。计算机信息处理环境对会计实务的主要影响可以归结为：对会计语言和会计文化的影响，对会计行为的影响，对会计人员素质要求的影响，对内部控制和外部监督体系的影响。会计计算机信息处理环境的应用，使传统会计实务产生了革命性的变化。
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| 关 键 词： | 会计实务 影响 计算机信息处理环境 信息技术 会计行为 |
| 文章编号： | 1006-4877(2003)02-0028-02 |
Effect of Computer Information Management Environment on Accounting Affairs |
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| Taiyuan Urban Planning and Design Research Institute,Yue Heping.Effect of Computer Information Management Environment on Accounting Affairs[J].Taiyuan Science and Technology,2003(2):28-29,31. |
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| Authors: | Taiyuan Urban Planning and Design Research Institute Yue Heping |
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| Institution: | Taiyuan Urban Planning and Design Research Institute Yue Heping |
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| Abstract: | Computer information management on accounting is the accounting environment supported by information technology. Effect of computer information management environment on accounting affairs may boil down to effect on accounting language, accounting culture, accounting activity,accountant quality, interior control and exterior supervising. Application of accounting computer information management makes traditional accounting affairs change greatly. |
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| Keywords: | computer information management environment accounting affaires information technology |
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