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