根据什么翻译的要说明!!!最好不要软件翻译,不能忽悠老师!!!



计算机的出现，使得由其所带动起来的信息产业得到了空前的发展和繁荣，随着计算机技术在会计领域的应用，会计电算化的产生和发展也成为必然。会计电算化给我国财会领域带来了一场深刻的革命，也促进了我国会计工作与国际会计的接轨。70年代末以来众多财务软件公司形成了百家争鸣、百花齐放的局面。尽管如此，但会计电算化在我国仍然处于初级阶段，面临着一系列问题，需要我们去进一步研究和探索。现代科技成果在财务领域中的应用，最突出方面就是会计与审计工作电算化的实现。会计与审计的产生和发展是同源的，即使两者之间存在着阶段性差异，但其总体水平总是相适应和同步完善的。审计逐渐从会计工作中独立出来，又以会计工作为对象，两者在内容和过程上都存在着密切的联系，因而，在实现电算化方面也应相互照应和同步发展。会计电算化是会计发展史上一次重大变革，它在自动高速地进行会计核算和会计管理的同时，也为利用计算机偷窃财务信息、篡改会计数据、破坏磁性记录和非法电子转帐等无比行为提供了方便。这些新现象、新问题为审计人员提出了挑战，对审计工作在环境、线索、内容、技术和准则等方面带来了巨大的影响。因此,传统的手工审计在新的条件下就显得很不适应,迫切要求现有的审计工作进行相应的改变、补充和完善，做出与之匹配的对策和措施。计算机审计是一门会计、审计和计算机三种学科交叉的边缘科学。它不但研究会计信息系统实现电算化对审计的影响，研究其内部控制方式和原则，检查和测试系统的可靠性，同时还要评价系统功能和效益。因此，计算机审计要求审计人员必须具有复合型知识结构。他们不但要熟悉审计内容、方法和语言，而且还必须了解和掌握电算信息处理过程、控制方法和语言，以及相关计算机专业的知识、概念和术语，以便在审计过程中与会计管理人员进行职能过程的交流，同时与计算机程序处理和设计人员交流。因此在如何培养会计电算化人才也成为一个十分重要的问题，足够引起我们的研究与思考。

关键词：“会计电算化” “审计” “影响” “对策” “人才培养”

计算机的出现，使得由其所带动起来的信息产业得到了空前的发展和繁荣，随着计算机技术在会计领域的应用，会计电算化的产生和发展也成为必然。会计电算化给我国财会领域带来了一场深刻的革命，也促进了我国会计工作与国际会计的接轨。70年代末以来众多财务软件公司形成了百家争鸣、百花齐放的局面。尽管如此，但会计电算化在我国仍然处于初级阶段，面临着一系列问题，需要我们去进一步研究和探索。现代科技成果在财务领域中的应用，最突出方面就是会计与审计工作电算化的实现。会计与审计的产生和发展是同源的，即使两者之间存在着阶段性差异，但其总体水平总是相适应和同步完善的。审计逐渐从会计工作中独立出来，又以会计工作为对象，两者在内容和过程上都存在着密切的联系，因而，在实现电算化方面也应相互照应和同步发展。会计电算化是会计发展史上一次重大变革，它在自动高速地进行会计核算和会计管理的同时，也为利用计算机偷窃财务信息、篡改会计数据、破坏磁性记录和非法电子转帐等无比行为提供了方便。这些新现象、新问题为审计人员提出了挑战，对审计工作在环境、线索、内容、技术和准则等方面带来了巨大的影响。因此,传统的手工审计在新的条件下就显得很不适应,迫切要求现有的审计工作进行相应的改变、补充和完善，做出与之匹配的对策和措施。计算机审计是一门会计、审计和计算机三种学科交叉的边缘科学。它不但研究会计信息系统实现电算化对审计的影响，研究其内部控制方式和原则，检查和测试系统的可靠性，同时还要评价系统功能和效益。因此，计算机审计要求审计人员必须具有复合型知识结构。他们不但要熟悉审计内容、方法和语言，而且还必须了解和掌握电算信息处理过程、控制方法和语言，以及相关计算机专业的知识、概念和术语，以便在审计过程中与会计管理人员进行职能过程的交流，同时与计算机程序处理和设计人员交流。因此在如何培养会计电算化人才也成为一个十分重要的问题，足够引起我们的研究与思考。
The emergence of the calculator, make from it take to move of the information industry got unprecedented development and prosperity, along with the calculator technique's application in accountancy's realm, accountancy machine-readable turn of the creation become with development also by all means.The accountancy is machine-readable to turn to the our country wealth would the realm bring a deep revolution, also promoting our country the accountancy work to be in line with international accountancy.End in 70's numerous finance software companies became to let a hundred schools of thought contend, let a hundred flowers blossom of situation.For all that, but accountancy machine-readable turn at our country still be placed in an entry-level stage, face a series of problem, need us to study and investigate further.The modern science and technology result is in the application in the finance realm, the most outstanding aspect be the accountancy and audit works the COBOL turns of realization.Creation and development of accountancy and audit are affinal, even both exist stage difference, but it total level's always wenting with should with synchronously perfect of.Audit independence to come out from the accountancy the work gradually, again with the accountancy work for object, both all exist close contact in contents and process tops, as a result, should also look after and develop synchronously mutually in the aspects of carrying out machine-readablely turning.Accountancy machine-readable turn is an accountancy to develop a history last time important change, it at the time of carrying on an accountancy to check to manage with accountancy automatically and high-speedly, also for make use of a calculator to steal a finance information, distort accountancy's data and break magnetism record and illegal electronics a transfer etc. the matchless behavior provided convenience.In order to audit a personnel to put forward a challenge, these new phenomenon, new problem the confrontation accounted a work to bring huge influence in the environment, clues, contents, technique and standard etc..Therefore, traditional handicraft the audit seems to be very unwell under the new condition should, urgently request an existing audit work to carry on a homologous change, complement with perfect, do with it the counterplan and the measure for matching.The calculator audit is edge science that an academicses with three kinds of accountancy, audit and calculator cross.It studies an accountancy information system a realization COBOL to turn the influence that the confrontation accounts not only, studying the credibility of[with] its inner part control method and principle, check and test system, still needing to evaluate system function and performance in the meantime.Therefore, the calculator audit requests auditing a personnel has to have a compound type knowledge structure.They want to acquaint with to audit contents, method and language not only, and have to also understand and control a machine-readable information processing process and control method and language, and related calculator professional knowledge, concept and technical term, in order to attend meeting to account the exchanges that the manager carries on working talent process during the period of auditing, in the meantime with calculator procedure processing and design the personnel communicate.How therefore train accountancy's COBOL to turn a talented person to also become a very important problem, cause our research and the thinkings enough.
关键词：
会计电算化:The accountancy is machine-readable to turn
审计:Audit
影响:Influence
对策:Counterplan
人才培养:The talented person develops