英语翻译摘要：会计是以提供财务信息为主的信息系统,在企业经营管理中起着重要作用.会计信息处理从手工发展到电算化,使传统会计格局逐渐被打破,新的会计思想和理论逐渐确立,从而在推动会计自身发展和变革的同时,也促进电算化会计的进一步完善和发展.文章在对会计电算化及其特征讨论的基础上,深入地研究了会计电算化发展对传统会计的影响,指出会计电算化对传统会计的会计理论、会计实务、审计以及内部控制方面都产生了一定的影响.关键词：会计理论 会计实务 审计 内部控制

Abstract: Accounting, as an information system, was used to provide the financial information, which had played important role in enterprise management. Accounting information processing had been developed from the handwork processing to computer accounting processing. 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 further. 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 accounting.
Keyword: accounting theory; accounting practice, audit; internal control
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Abstract:by providing financial accounting information system,the information in enterprise management plays an important role.Accounting information processing from manual to make the traditional pattern of accounting computerization,gradually being broken,new accounting theories and ideas gradually established in accounting,thus promoting development and reform,but also promote the accounting computerization further improvement and development.Based on the discussion of computerized accounting and its characteristics,on the basis of the research on the development of traditional accounting computerized accounting,points out the influence of traditional accounting computerized accounting of accounting theory,accounting,auditing and internal control to some extent.
Keywords:accounting theory,accounting audit internal control