一、会计电算化的目标 1.在认识上要明确“会计电算化”是指一个过程,而不是目标。但是,到目前为止从理论界到企业都把“会计电算化”看成是目标。因此,开发的会计电算化系统完全是模仿手工处理过程,对传统会计不敢改革。所以,开发出来的系统完全是一个模拟手工处理的电算化仿真系统。这样的系统对会计管理职能和控制职能的实现与手工处理没有本质的变化,只是对核算职能的实现有明显的改善。显然这不是会计电算化的初衷。 2.要纠正把计算机看成纯工具的片面认识。大家知道,纸张、文字及书写的发明创造了会计的复式簿记,推动了原始会计向传统会计的发展。今天,我们有理由相信,计算机及现代信息技术的诞生已经为传统会计的革命准备了充分的条件。因为传统会计的程序和规则是以手工信息处理为技术基础而诞生的产物,没有考虑也不可能考虑以计算机为核心的现代信息技术特征。所以,我们有理由相信这些程序和规则 First, the goal of accounting computerization 1. In understanding to be clear “accounting computerized” refers to a process, not the goal. However, so far from the theoretical community to enterprises are “accounting computerization” as a goal. Therefore, the development of accounting computerized system is completely imitate the manual process, the traditional accounting can not reform. Therefore, the developed system is a simulation of manual computerized simulation system. Such a system of accounting management and control functions to achieve and manual processing no essential changes, but the realization of accounting functions have been significantly improved. Obviously this is not the original intention of computerized accounting. 2. To correct the one-sided understanding of the computer as a pure tool. We all know that the invention of paper, writing and writing created the double entry bookkeeping of accounting and promoted the development of the original accounting to the traditional accounting. Today, we have every reason to believe that the birth of computers and modern information technology has provided sufficient conditions for the revolution in traditional accounting. Because the traditional accounting procedures and rules are based on manual information processing technology for the birth of the product, there is no consideration can not consider the computer as the core of modern information technology features. Therefore, we have reason to believe these procedures and rules