浅析会计电算化和会计信息化

会计电算化和会计信息化是在计算机技术和网络技术广泛普及,现代信息技术不断创新的基础上发展并逐步成熟的,本文论述了会计电算化的含义、发展历程及局限性,会计信息化的含义及特点,并对会计电算化和会计信息化进行了比较,探析了会计信息化的几个重要特点和发展方向.指出了大力推进会计信息化的发展,已成为我国经济社会发展新阶段重要而紧迫的战略任务.在我国,会计信息化尚处于起步阶段,必须构建涵盖技术、管理、法律及人才等措施的保障体系,从而增强会计信息化的可实施性和可发展性.

Electronic Data Processing Accounting and Computerized Accounting Information System

With the development of the technology of computer and network,Electronic Data Processing Accounting(EDP) and Computerized Accounting Information System(CAIS) has been established based on modern Information technology.This paper analyzes the history and the limitation of EDP,the meaning and the characteristic of CAIS,and illustrates the main difference between them,and the important characteristics and the development of CAIS.This paper points out that pushing forward the development of CAIS has become an important and urgent mission in our economic society.In our country the development of CAIS is still in its infancy,and therefore the guarantee system that covers technique,management,law and talents must be set up so as to enable the performance and the development of CAIS.