Abstract: Accounting， as an information system， was used to provide the financial information， which had played important role in enterprise Accounting information processing had been developed from the handwork processing to computer accounting 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 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 Keyword: accounting theory; accounting practice， audit; internal control自己翻译的，希望对你有帮助。
