目前,我国会计电算化工作发展迅速,已有越来越多的企事业单位,在会计核算中应用了电子计算机技术。会计电算化初期,计算机与手工操作并行运行是必要的。长远看,需要以计算机完全代替手工操作。笔者结合深圳市特力集团在甩帐方面的实践和探索,谈谈以下几点看法。一、强化甩帐意识,实现真正意义上的会计电算化会计电算化的最终目的和表现形式,就是用计算机替代手工操作,即实现通常所说的“甩帐”。长时间采用人机并行的运作方式,这样做既无法把会计人员从繁重的手工操作中解脱出来,也无法体现会计电算化的效果和质量,相反还要增加因计算机与手工并运行而带来的工作量。这种人机长期并行方式,不是真正意义上的电 At present, accounting computerization in our country is developing rapidly. More and more enterprises and institutions have applied electronic computer technology in accounting. Early computerized accounting, computer and manual operation is necessary to run in parallel. In the long run, computers need to completely replace manual operations. The author combines Shenzhen Tellus Group in the practice of rejection and exploration, to talk about the following views. First, to strengthen awareness of rejection account, to achieve the true accounting computerized accounting The ultimate goal and form of computerized, is to replace the manual operation of the computer, that is commonly known as “rejection account.” For a long time, it adopts the mode of man-machine operation in parallel. In this way, it can neither free the accountants from heavy manual operation nor the effect and quality of accounting computerization. On the contrary, The amount of work to come. This long-term man-machine approach is not real electricity