Electronic Data Processing Accounting and Computerized Accounting Information System
Huijie Wu · Journal of North University of China · 2006
With the development of the technology of computer and network,Electronic Data Processing Accounting(EDP) and Computerized Accounting Information System(CAIS) has been established based on modern Information technology.This paper analyzes the history and the limitation of EDP,the meaning and the characteristic of CAIS,and illustrates the main difference between them,and the important characteristics and the development of CAIS.This paper points out that pushing forward the development of CAIS has become an important and urgent mission in our economic society.In our country the development of CAIS is still in its infancy,and therefore the guarantee system that covers technique,management,law and talents must be set up so as to enable the performance and the development of CAIS.