论文部分内容阅读
会计电算化是指由专业人员编制会计软件,由会计人员及有关的操作人员操作会计数据,指挥计算机替代人工来完成会计工作的活动。会计电算化的过程,用一句话来说,就是一个用计算机替代人工的记账、算账、报账,以及部分由人脑完成的对会计信息进行分析、判断和利用的过程。本文对事业单位会计电算化发展出现问题及对策完善进行了思考。
Accounting computerization refers to the preparation of accounting software by professional staff, accounting staff and related operators operating accounting data, directing the computer to replace manual labor to complete the accounting activities. The process of accounting computerization, in a word, is a process of accounting, accounting, reimbursement, and the accounting information analysis, judgment and utilization completed by the human brain in part by a computer. This article has made some thinking on the problems and countermeasures in the development of computerized accounting in public institutions.