摘要
《会计电算化》既以其他会计专业课程为基础 ,又具有相对的独立性 ;该课程实践性较强 ;会计电算化使会计信息具有较强的客观性 ;会计电算化的应用使会计工作逐步向纵深发展 ;会计电算化的应用提高了财务报告的质量。
The Theory of Computerized Accounting is based on the special causes as well as has its own nature of independence;the cause need comparatively more practice and make accounting information has comparatively high objectivity; the practicing of computerized accounting will deepen the developing of accounting and enhance the quality of Financial Report ; the Theory of Computerized Accounting has already become the basic cause of special area of accounting.
出处
《河北建筑科技学院学报（社会科学版）》
2002年第2期56-57,共2页
Journal of Hebei Institute of Architectural Science & Technology(Social Science Edition)
