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会计电算化是以电子计算机为主的当代电子技术和信息技术应用到会计业务中的简称。随着经济的发展,会计电算化以其高效、便捷、准确等优点正日益受到广大会计人员的欢迎。我国会计电算化从上世纪七十年代开始,由简单的单位自制软件,到有计划的商品化软件,逐步向网络化发展。但由于我国会计电算化工作起步较晚,在发展的过程中也产生了这样那样的问题,本文就会计电算化应用中存在的问题及对策作初浅探讨。
Accounting computerization is the abbreviation of the contemporary electronic technology and information technology applied to the accounting business based on the electronic computer. With the economic development, accounting computerization is increasingly welcomed by the majority of accountants with its advantages of high efficiency, convenience and accuracy. From the seventies of last century, computerized accounting in our country started from a simple unit of home-made software to a planned commercial software and gradually developed into a network. However, due to the late start of accounting computerization in our country, this kind of problem also arises in the process of development. This article first discusses the problems and countermeasures in accounting computerization.