会计信息系统

The adequacy of accounting and management information systems

会计和管理信息系统的准确性

This paper presents the impact of EDP(Electronic Data Processing System) on the general counting and auditing.

分析了会计电算化信息系统对传统手工会计及审计的影响，提出了在新形势下应采取的对策。

The popularization and application of the accounting computerization puts forward three new requirements for the internal control system, the first is to ensure the precision of the original data operation, the second is to cont rol the functions of the operators, and the third is to avoid the risks caused b y the paperless of the accounting files and the invisibleness of the computer op eration.

会计电算化信息系统的普及运用，给内部控制制度提出了3点新的要求，一是要确保原始数据操作的准确度；二是要控制操作人员的职能；三是要避免会计档案无纸化和电脑操作无形化带来的风险。

Accounting information is the ultimate product of accounting system, affecting the investment of the investor, the credit of the loaner , the supervision of the government, the corporations' economy value and society value, the corporation manager performance evaluation.

会计信息作为会计系统的最终产品，影响着投资者的投资决策，债权人的信贷决策，政府对微观企业的监管决策、对企业经济价值与社会价值的评价、对企业经营管理者的绩效评价等。

According to the special environment of accounting web system ,the paper analyses the risks of the realness of accounting information and puts forwards some proposals.

从网络会计系统的大环境出发，分析了会计信息面临的失真风险并提出了防范的建

The second chapter is the theoretical base of the whole study.

第二章会计信息披露基本理论，系统阐述了会计信息披露基本理论问题，此章是本文研究分析的理论基础。

At the same time, its inability to offer the accounting information required by the established accounting standards, it cannot join effectively the financial accounting system, it is difficult to reflect anfractuous operation, actualize cycle is too long, the cost of setting up and vindicating is too high, which hamper its popularity.

同时，它本身不能够提供完全符合公认会计准则的会计信息，不能很有效的与财务会计系统衔接；它较难反映错综复杂的运营实践，实施周期过长，建立和维护的成本过高，阻碍了它的推广。

Systematically analyzes the contracts and their incentive effect of bureaucrats, politicians and the general public. On this basis, the paper also discusses their behaviors to treat governmental accounting information, which avoids the research defect of transcendentally supposing that users will spontaneously demand and utilize governmental accounting information.

在特定政府机构这一契约关系集合体框架内，系统地分析了官僚、政治家和社会公众各自契约的特征及其激励效应，进而探讨了他们对待政府会计信息的经济行为，避免了先验地假定使用者会自发需求和利用政府会计信息的研究缺陷。

In effect,they identify the whole with one of its parts.Actually,bookkeeping is the only a part of accounting,the record-making part.To keep books is to record transactions,and a bookkeeper is one who records transaction either on a computer or manually or with a bookkeeping machine.Accounting includes much more than this.The accountants should have the ability to design the accounting system,to analyze and record complex,no routine transaction;and to analyze and interpret accounting information.

实际上，他们把整个与它的一个部分实际上，会计是唯一的一个部分，唱片制作的会计部保持书是来记录交易、簿记员就是记录交易或者在一个计算机或手动或记帐机会计包括比这更多会计师事务所应该有能力设计的会计系统，分析和记录，没有日常事务；复杂、分析、解释会计信息。

Through IIBIT, the University of Ballarat delivers undergraduate and postgraduate courses in Information Technology, Business Information Systems, Business Management, Commerce and Accounting in the city centre of Sydney and Adelaide.

巴拉瑞特大学IIBIT校区位于澳大利亚悉尼市和阿德莱德市的中心地带，开设了包括信息技术，商业信息系统，工商管理，商业与会计的本科和研究生课程。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了