甘肃高师学报
甘肅高師學報
감숙고사학보
JOURNAL OF GANSU NORMAL COLLEGES
2012年
4期
140-142
,共3页
会计电算化%经济发展%会计制度改革
會計電算化%經濟髮展%會計製度改革
회계전산화%경제발전%회계제도개혁
accounting computerization%economic development%the reform of accounting system
会计电算化是会计现代化的重要标志,是会计制度改革中的重要内容.对经济发展起着一定的推动作用,而经济的发展又反作用于会计电算化,对其不断提出新要求。就会计制度改革中会计电算化与经济发展之间的相互作用进行探讨,研究会计制度改革与经济发展的互动机理。
會計電算化是會計現代化的重要標誌,是會計製度改革中的重要內容.對經濟髮展起著一定的推動作用,而經濟的髮展又反作用于會計電算化,對其不斷提齣新要求。就會計製度改革中會計電算化與經濟髮展之間的相互作用進行探討,研究會計製度改革與經濟髮展的互動機理。
회계전산화시회계현대화적중요표지,시회계제도개혁중적중요내용.대경제발전기착일정적추동작용,이경제적발전우반작용우회계전산화,대기불단제출신요구。취회계제도개혁중회계전산화여경제발전지간적상호작용진행탐토,연구회계제도개혁여경제발전적호동궤리。
Computerized accounting is an important symbol of modernization, it is the important content in the reform of the account ing system, to economy development has a certain role in promoting, and the economic development of reaction to the accounting computerization, its put forward new requirements. In this paper, the reform of accounting system in the accounting computerization and the economic development of the interaction between undertakes discussing, study the accounting system reform and economic development interaction mechanism.