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会计电算化是当今社会的一个热门话题。会计电算化不仅意味着会计数据处理手段的进步,同时也是会计改革的一项重要内容,是能否实现会计改革目标的重要条件。 用电子计算机代替手工计账,仅是会计电算化的开始,实现会计电算化的最终目标是使财会人员从繁重的手工劳动中解脱出来,充分发挥会计的管理职能,变事后核算为事前预测、事中控制、事后决策。因此,大力提升会计电算化水平是当前会计工作发展的一项重要任务。我们可以按服务层次和提供信息深度把会计电算化分为三个基本阶段。
Accounting computerization is a hot topic in today’s society. Accounting computerization not only means the improvement of accounting data processing means, but also an important content of accounting reform, is an important condition to achieve the goal of accounting reform. The use of electronic computers instead of manual accounting is only the beginning of computerized accounting. The ultimate goal of computerized accounting is to relieve the financial and accounting personnel from the heavy manual labor, give full play to the management functions of accounting, Forecasts, things in control, post-decision-making. Therefore, to enhance the level of computerized accounting is an important task in the current accounting work. We can divide accounting into three basic stages according to the service level and the depth of information provided.