会计信息系统是以计算机技术网络技术,英语翻译但在电子计算机日益普及及和网络技术飞速发展的新形势下,信息社会化使会计信息系统发生变革.具有悠久历史的传统手工会计信息系统受到会计电算计化信息系统的冲击 ,...

To keep abreast with the development in social economy and in technologies,the accounting system has undergone a great changes- with the digital computer is getting more popular and the internet technology has also evolved swiftly,the social information has impact on the accounting system changes.The changes in accounting system has challenged the traditional/legacy manual accounting system,and also,its related areas/industries,once the accounting system has been computerized,the fundamental accounting theory and practice would also been affected profoundly.As for the comparison and constrast of manual and computerized of the accounting system,this acticle illustrates breiftly on the manual accounting system and computerized one,and the analysis of their differences.Moreover,it highlights the advantages in computerized accounting system and advocates that the computerization in accounting system is the way of accounting system evolution.

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