CAJ | 학술논문

随着信息时代的到来，互联网、电子商务得到了的广泛应用，会计电算化使会计人员从繁重的手工核算报表中解脱出来，其工作也由事后核算转向为企业的经营管理及时、高效、准确的提供各种信息，为管理者作出及时正确的决策提供真实可靠的依据。本文通过手工会计与会计电算化的对比和分析，突出会计电算化的重要性；讨论了会计电算化的作用与影响，以及对会计电算化信息系统的管理与维护，并对会计电算化的思考和展望等方面作了初步的探讨。
수착신식시대적도래，호련망、전자상무득도료적엄범응용，회계전산화사회계인원종번중적수공핵산보표중해탈출래，기공작야유사후핵산전향위기업적경영관리급시、고효、준학적제공각충신식，위관리자작출급시정학적결책제공진실가고적의거。본문통과수공회계여회계전산화적대비화분석，돌출회계전산화적중요성；토론료회계전산화적작용여영향，이급대회계전산화신식계통적관리여유호，병대회계전산화적사고화전망등방면작료초보적탐토。
With the advent of the information age ,Internet and e‐commerce have been the widely applied .Computerized accounting can make accountants remove heavy burdens from the manual accounting reports and adjust accounts ,meanwhile ,it can provide various information to achieve a more timely ,efficient , accurate management of the enterprise to make timely and correct decisions .In this paper ,the author highlighted the importance of accounting computerization through the comparison and analysis of manual accounting and computerized accounting ,discussed the role and influence of accounting computerization ,as well as how to manage and maintain the computerized accounting information system .Finally ,the author discussed ideas and future of accounting computerization .