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会计电算化的普及和发展是我国会计发展中的重要转型,对深化会计改革起到了重要的作用,促进了会计工作的规范化和便捷化,给企业的经营管理带来了便利。然而,目前的会计电算化侧重于财务会计的职能,没有较好地发挥管理会计的职能,财务人员的会计信息化综合素养还不够强,电算化的安全性也存在隐患。本文在调研会计电算化在企业中实施应用现状的基础上,分析了以上存在的问题,并提出了推进电算化发展的建议。
The popularization and development of accounting computerization is an important transition in accounting development in our country. It plays an important role in deepening accounting reform, promoting the standardization and convenience of accounting work and bringing convenience to the operation and management of enterprises. However, the current computerization of accounting focuses on the functions of financial accounting, did not give full play to the functions of management accounting, accounting information of financial personnel overall quality is not strong enough, computerized security is also hidden dangers. On the basis of investigating the status of application of accounting computerization in enterprises, this paper analyzes the above problems and puts forward some suggestions to promote the development of computerization.