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信息技术的发展打破了高校传统的管理模式与会计模式,同时教育管理工作的进一步复杂化也对会计工作提出了更严格的要求。随着信息量的不断增加,高校传统的会计模式已经不能满足21世纪高校财会人员所要担负起的监督、反映、核算高校经济活动的要求。由此可见,在现代高校财务工作中,由计算机操作来代替传统的会计操作,所有会计信息系统的电算化管理,都已经成为不可逆转的一个潮流。一、实施高校会计电算化管理的意义会计电算化是由现代会计理论和信息科学技术结合的一个产物,也就是利用计算机技术对会计信息进行管理的系统,
The development of information technology has broken the traditional management mode and accounting mode in colleges and universities. At the same time, the further complication of education management also puts more severe requirements on accounting work. With the continuous increase of the amount of information, the traditional accounting mode in colleges and universities can no longer meet the needs of supervising, accounting and accounting for the economic activities of colleges and universities in the 21st century. Thus, in the financial work of modern universities, computer operations instead of the traditional accounting operations, computerized management of all accounting information systems, have become an irreversible trend. First, the implementation of college accounting computerized management of Accounting Computerization is a combination of modern accounting theory and information science and technology, that is, the use of computer technology to manage accounting information system,