目前,许多企业已初步实现了会计核算(即财务会计)电算化,它使会计人员解脱了一些手工计算和数据抄写的工作,这种会计电算化系统基本上仅提供原来由手工会计提供的一些传统会计报告,还未能为现代企业经营控制和管理决策及时地提供有用的可靠信息。这就是我国企业会计电算化效率低下效果不显著的普遍现象,也是会计界和会计软件开发商应当着手解决的紧迫问题,解决这一问题的基本途径是扩展会计电算化的功能。笔者认为应从以下几个方面认识、着手这 At present, many enterprises have initially realized the computerized accounting (ie, financial accounting), which allows accounting staff to relieve some of the manual calculations and data copying work, this accounting computerized system basically only provided by the original manual accounting Some traditional accounting reports have not yet been able to provide useful and reliable information in a timely manner for the modern enterprise to control and manage the decision-making. This is a common phenomenon that the inefficiency of computerized accounting in our country is not obvious. It is also an urgent problem that should be dealt with by accounting and accounting software developers. The basic way to solve this problem is to expand the function of computerized accounting. I think we should know from the following aspects, proceed with this