| 新经济时代对《会计电算化》课程的认识 |
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| 引用本文： | 谷慧玲,牛丽文,郑铁胜. 新经济时代对《会计电算化》课程的认识[J]. 河北工程大学学报(社会科学版), 2002, 19(2): 56-57 |
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| 作者姓名： | 谷慧玲 牛丽文 郑铁胜 |
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| 作者单位： | 1. 河北建筑科技学院,河北,邯郸,056038
2. 邯郸煤炭设计院,河北,邯郸,056000 |
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| 摘 要： | 《会计电算化》既以其他会计专业课程为基础 ,又具有相对的独立性 ;该课程实践性较强 ;会计电算化使会计信息具有较强的客观性 ;会计电算化的应用使会计工作逐步向纵深发展 ;会计电算化的应用提高了财务报告的质量。新经济时代会计电算化成为会计专业的基础课程
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| 关 键 词： | 会计电算化 实践性 客观性 网络经济 |
| 文章编号： | 1008-9896(2002)-02-0056-02 |
| 修稿时间： | 2002-01-10 |
The recognization of the theory of computerized accounting in the era of new economy |
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| GU Hui Ling ,NUI Li Wen ,ZHENG Tie sheng. The recognization of the theory of computerized accounting in the era of new economy[J]. , 2002, 19(2): 56-57 |
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| Authors: | GU Hui Ling NUI Li Wen ZHENG Tie sheng |
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| Affiliation: | GU Hui Ling 1,NUI Li Wen 1,ZHENG Tie sheng 2 |
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| Abstract: | The Theory of Computerized Accounting is based on the special causes as well as has its own nature of independence;the cause need comparatively more practice and make accounting information has comparatively high objectivity; the practicing of computerized accounting will deepen the developing of accounting and enhance the quality of Financial Report ; the Theory of Computerized Accounting has already become the basic cause of special area of accounting. |
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| Keywords: | computerized accounting practivity objectivity web economy |
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