China’s Accounting Law: Accounting Practice
China’s Accounting Law: Accounting Practice
Computerized accounting is the abbreviation for the application of modern electronic and information technology, which is mainly based on computers, to accounting work. It mainly applies electronic technology to replace manual bookkeeping, accounting, and reimbursement, and to replace the process of accounting information processing, analyzing, and judging partially completed by the human brain. According to Article 13 of the Accounting Law, if a computer is used for accounting, its software and generated accounting vouchers, accounting books, financial reports, and other accounting documents shall also comply with the provisions of the national unified accounting system.
Robert Zhang 
Steve Li 