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本文从三个方面论述财会电算化的发展趋势和存在问题的防范:一是财会电算化的发展趋势,说明了财会电算化正在向电子商务、成本管理及管理会计的方向发展;二是财会电算化发展中存在的问题,既包括了财会电算化技术方面的问题,也包括制度、管理和思想观念方面的问题;三是财会电算化发展中的问题防范对策,根据财会电算化发展中的问题,采取有针对性的解决措施。
This article discusses the development trend of accounting and computerized accounting and the prevention of existing problems from three aspects: First, the development trend of accounting and computerized accounting shows that accounting and accounting are developing towards e-commerce, cost management and management accounting; Is the financial accounting computerization of the development of the existing problems, including both the financial accounting computerization technology issues, but also includes the system, management and ideological issues; Third, the development of the accounting computerization of the problem prevention countermeasures, according to the accounting Computerized development of the problem, to take targeted solutions.