会计信息系统应用

《基础会计学》课程不能仅仅教授手工记帐的原理，还应该突出计算机记帐的原理，因为越来越多的单位正在将会计信息系统应用到会计实务中。

The course of 《 Fundamental Accounting 》 should teach not only recording principles by hand , but also principles of computerized accounting . Because more and more units are using accounting information system .

会计信息系统的应用对审计环境、审计线索、审计内容、审计技术和手段等产生了很大的影响，也带来了新的审计风险。

The introduction of accounting information system has a great impact on audit environment , audit trail , audit contents , audit technology and methods , and also brings about new risks for auditing .

本文根据可拓学理论，提出可拓设计的概念和方法框架，并给出在会计信息系统中的应用实例。

The basic concept and method of extension design are proposed in this paper according to the extenics theory , and a practical example applied to the accounting information system is given .

视图在会计信息系统设计中的应用

Application of view to Accounting Information System

会计电算化系统存在的安全风险包括无纸化过程中存在的风险，网络环境下存在的风险以及会计信息系统应用软件自身的问题。

The security risks of E-accounting system include the risk without the paper , the risk in the net environment and the problem of its own application software .