CAJ | 학술논문

　　会计电算化对会计工作的影响有多方面，不仅改变了会计核算方式、数据处理程序和方法，提高了会计信息质量，提高了会计数据处理的效率，提升了会计工作方式现代化程度，而且改变了会计内部控制的方法和技术，推动了会计理论与会计技术的进一步发展完善，是会计理论研究与会计实务的一次根本性变革。
　　회계전산화대회계공작적영향유다방면，불부개변료회계핵산방식、수거처리정서화방법，제고료회계신식질량，제고료회계수거처리적효솔，제승료회계공작방식현대화정도，이차개변료회계내부공제적방법화기술，추동료회계이론여회계기술적진일보발전완선，시회계이론연구여회계실무적일차근본성변혁。
Influence of accounting computerization on accounting work is in many aspects, it not only change the accounting methods, data processing procedures and methods, improves the quality of accounting information and the efficiency of accounting data processing, enhances the degree of modernization of accounting work, but also changes the method and technology of internal accounting control, promots the further development of accounting theory and accounting technology is perfect. It is a fundamental reform of accounting theory and accounting practice.