会计工作实现电算化,不是单纯的技术改变,也不是简单意义上的传统计帐、算帐、报帐的转变,而是变“事后数据处理”为“事中处理”加强事中控制。这样不仅过去工作中遇到的难题可以解决,而且将从根本上改变财务工作的孤立性、滞后性和被动性。 第一,要整体地而不是孤立地重新认识会计活动。要在宏观上对电算化会计提高认识。会计在整个财务活动中应该是作为一种系统信息来看待的,它向利害有关的各个方面传递一家或者其他经济实体的以财务信息为主的经济信息,会计的各项活动都体现了对信息的某种作用,从填制凭证一直到编制会计报表、会计检查、会计管理,一切都是对信息的取得、收集和利用,而会计信息通过处理、加工,就可以应用到需要运用的一切地方。所谓的“数据共享”,使得原始数据不 Computerization of accounting work, not a simple technological change, nor is it a simple sense of the traditional accounting, accounting, reporting changes, but change “after the data processing” as “handling things” to strengthen the control of things. In this way, not only the problems encountered in the past work can be solved, but the isolation, lag and passivity of the financial work will be fundamentally changed. First, to re-understand accounting activities in an overall rather than isolated manner. To the computerized accounting macro to raise awareness. Accounting throughout the financial activities should be treated as a system of information, it is to all aspects of stake in the delivery of financial information-based or other economic entity-based economic information, accounting activities are reflected in the information From the filling of vouchers until the preparation of accounting statements, accounting checks, accounting management, all of the information is obtained, collected and utilized, and accounting information through processing, processing, can be applied to all places need to be applied . The so-called “data sharing” makes the original data not