Abstract: Accounting， as an information system， was used to provide the financial information， which had played important role in enterprise Accounting information processing had been developed from the handwork processing to computer accounting As the result， the pattern of traditional accounting was gradually broken and new accounting minds and theory were established， which didn’t only promote the accounting development and reform， but also improved computer accounting to be perfected and developed This paper， based on discussing the computer accounting and its features， deeply studied the computer accounting impact on traditional accounting， and pointed out computer accounting had some influences on accounting theory， accounting practice， audit and internal control of traditional Keyword: accounting theory; accounting practice， audit; internal control自己翻译的，希望对你有帮助。
Interpretation of the new enterprise accounting system The original sub-sector accounting system， including the lack of accounting policies accounting recognition， measurement and reporting standards， leading to substantive "accounting accounting" instead of a rich connotation of the accounting For those enterprises involved in some accounting policies and the choice of accounting methods important issue， as unsystematic and induce enterprises from our own interests， and make sure that a wide， anything In addition， the Accounting Standards for Business Enterprises for specific accounting records and how the financial accounting report also did not detail specific provisions， nor does it help enterprises in practical work， especially in the accounting records and the reporting process following the rules， thereby seriously affecting accounting Information Q Enterprise Accounting basic criteria in the definition of assets and confirmation standards， not considered as an asset to the future economic benefits brought about this vital economic resource properties， some do not meet the definition of assets or have lost their value as a project asset accounting and reporting， coupled with the excessive strict approval procedures， making the value of assets reported by the lack of timely and appropriate， and it eventually will lead to economic accounting information deviated from the New "enterprise accounting system" in the system， the arrangement of contents for enterprise accounting recognition， measurement， recording and reporting requirements have made the entire process， and accounting for the overall requirements to a number of specific provisions， will enable enterprises to consider enterprise its accounting policies and methods of Thus， from the implementation of trade to the implementation of the new accounting system "enterprise accounting system" has become a more difficult by leaps and bounds， so the corporate accounting staff and the professional quality of professional judgement has made new demands， no doubt on the professional OIA level of knowledge to a higher
Accountancy is an integral part of economic control， it plays a vital role in the fortifying of economic and financial management， as well as maintaining the order of socialist market There shows up a great many problems in current So， this article starts by the signification， characters， functions of professional ethics， relearns and states the the importance of professional ethics and basic qualities for accountants， and also talks about the methods of cultivating accountant's professional It discusses the accountant's professional ethics step by Presently there are many problems existing in the accounting work; by examining the implications， characteristics and functions of accounting personnel’s professional ethics， this article reacquaints and expounds its importance， elaborates step by step the basic qualities requisite for an accountant and suggests ways to enhance the buildup of quality of his personal professional 望采纳
Explains new business accounting system the original minute profession accounting system to lack to the accounting policy including accountant confirmed that the measurement， the report method's standard， caused by “to keep accounts materially to render an account” replaces had the rich connotation accounting Especially involves business accounting regarding some policy and the accounting method choice important question， because disorderly may follow， the suggestion enterprise embarks from own benefit， each does what he thinks is right， all kinds， has Moreover， how does business accounting the criterion as well as establish regarding the concrete accounting record the financial accounting report， also has not made the exhaustive specific stipulation， does not favor the enterprise in the practical work， particularly handles matters according to rule in the accounting record and the report process， thus serious influence accounting information business accounting basic maxim to property in definition and confirmation standard， had not considered that the property will take one kind to be able to bring futures economy benefit resources this very important economical attribute， caused some not to conform to the asset definition or already to lose the value the project as the property calculation and the report， in addition requested authorization the procedure strictly excessively， caused the property value to reduce the newspaper not to be able to obtain the prompt appropriate reflection， caused the accounting information to depart from the economical fact inevitably new "Business accounting System" in the system， the content arrangement to business accounting confirmed that the measurement， the record， reported the entire process makes the stipulation， and aimed at the accounting the overall request to make some specific stipulations， might urge the enterprise to start to consider the enterprise own accounting policy and the method choice Thus， from carries out the profession accounting system to carry out "Business accounting newly System" becomes a time difficulty big spanning， thus personnel's professional quality and specialized judgment ability proposed to business accounting the new request， also internally examined personnel's specialized knowledge level to set a higher request without
Meter is an important component of economic management in strengthening economic management and financial management， safeguard the socialist market economic order is playing an important The accounting officer is the main body of accounting， the accounting staff of professional ethics directly affect the quality of accounting， the state and business interests， therefore， the accounting staff of professional ethics must be The current accounting work， many of the problems， so this paper the meaning of the accounting professional ethics， characteristics， and describes the role to re-recognize the importance of professional ethics of accountants and should possess the basic qualities， as well as how to enhance their professional and moral qualities of Accountants building， layer upon layer to start discussion of the professional ethics of
