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会计电算化的概念是随着电子计算机的兴起和应用而产生的,将电子计算机技术在会计实务中进行推广,能够以电算化方式实现会计的各项工作,又被成为财务电算化、计算机会计、电算化会计等等。究其本质,会计电算化是依托电子计算机来替代原有人力的会计工作,例如会计分录中的记账、报账等,再如可以依靠大量数据和会计规律对财务数据进行深入分析、预测等处理过程。作为高职教育兴起时间不久的新兴学科,会计电算化需要学生了解计算机、财务管理、经济等多方专业知识。应当承认,如今仍然存在很多企事业单位的会计人员还停留在纸质会计的传统方式上,难以对计算机等软件进行充分运用,在会计电算化推行过程中,一旦出现软件问题,就只能寻求计算机负责人员的帮助。因此,需要在高等职业教育中深入广泛推进会计电算化,明确发展方向,创新发展方式,力求取得实效。
The concept of accounting computerized with the rise and application of electronic computers arising from the computer technology in the accounting practices to promote, to computerized way to achieve the accounting work, has also become a computerized financial , Computer accounting, computerized accounting and so on. The essence of accounting computerization is to rely on electronic computers to replace the original manpower accounting work, such as accounting entries in the accounting, reimbursement, etc., then you can rely on a large number of data and accounting rules for in-depth analysis of financial data, forecast Other processing. As a newly emerging discipline with a rise of vocational education, accounting computerization requires students to understand multi-disciplinary expertise in computer, financial management and economy. It should be acknowledged that accounting personnel still exist in many enterprises and institutions still in the traditional way of paper accounting, it is difficult to make full use of computers and other software, in the process of accounting computerization, in the event of software problems, it can only Seeking the help of a computer officer. Therefore, it is necessary to deepen and extensively promote computerization of accounting in higher vocational education, clarify the direction of development, innovate the mode of development, and strive to achieve tangible results.