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随着计算机在会计领域的普及和应用,使得企事业单位的会计核算系统越来越多地被计算机所取代,会计电算化成为会计工作的发展方向,成为促进会计基础工作规范化和现代化的一种重要手段。然而,电算化环境下,却存在一些客观局限性,严重阻碍着会计电算化向更深层次的发展。本文通过对电算化的优越性及局限性的分析,结合工作实际提出解决问题的对策与措施。
With the popularization and application of computers in the field of accounting, accounting systems of enterprises and institutions are being replaced by computers more and more. Accounting computerization has become the development direction of accounting work, becoming one of the normalization and modernization of accounting basic work Kind of important means. However, under the computerized environment, there are some objective limitations that seriously hamper the further development of accounting computerization. Through the analysis of the superiority and limitation of computerization, this article puts forward the countermeasures and measures to solve the problem according to the actual work.