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会计电算化是把电子计算机和现代数据处理技术应用到会计工作中的简称,是用电子计算机代替人工记账、算账和报账,以及部分代替人脑完成对会计信息的分析、预测、决策的过程。市场经济高速发展的今天,我国会计电算化有其特点,同时会计电算化工作中的局限性也使其产生一定的问题。新形势下,如何发挥会计电算化的优势,提高企业财会管理水平和经济管理水平,实现会计工作的现代化是企业面临的重要问题。本文主要分析了目前我国会计电算化工作中存在的一些问题,并简单阐述了新形势下加强会计电算化工作的措施。
Accounting computerization is the electronic computer and modern data processing technology applied to the accounting work in short, is to use electronic computers instead of manual accounting, accounting and reimbursement, and part of the human brain to complete the accounting information analysis, prediction, decision-making process. The rapid development of market economy today, accounting computerization of our country has its own characteristics, while the limitations of accounting computerization also make it produce certain problems. Under the new situation, how to give play to the advantages of computerized accounting, improve the level of enterprise accounting management and economic management, and realize the modernization of accounting work are the important problems that enterprises face. This article mainly analyzes some problems existing in the computerization of accounting in our country at present, and briefly explains the measures to strengthen the computerization of accounting in the new situation.