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在21世纪网络时代,电算化的应用越来越广泛。我国会计电算化的水平必须不断提高才能适应日渐激烈的市场竞争。要使我国会计电算化工作能够健康发展,必须从理论上和实践上进行认真的探讨。应该利用会计电算化的过程来促进传统会计的改革。未来的会计应该是以信息技术为中心的崭新的会计。我国财政部规定,到2010年,全国80%以上的基层单位要基本实现会计电算化。本文就会计电算化的基本内容、目前存在的问题及对应之策等问题进行初步探讨。
In the 21st century Internet era, computerized applications are more and more widely used. The level of computerized accounting in our country must be continuously improved to adapt to the increasingly fierce market competition. In order to enable our country’s accounting computerization to develop healthily, we must conduct a serious discussion both in theory and in practice. The process of accounting computerization should be used to promote the reform of traditional accounting. Accounting in the future should be a brand new accounting center for accounting. China’s Ministry of Finance stipulates that by 2010, more than 80% of the country’s grassroots units should basically achieve computerized accounting. In this paper, the basic content of computerized accounting, the current problems and the corresponding strategies for a preliminary discussion.