会计电算化和手工记帐在原始凭证的审核、记帐凭证的填制、复核、记帐、报表的编制等工作流程上是一致的。只是记帐凭证的填制在计算机上完成,从而大大简化了会计人员的记帐工作。针对这种变化,还需进一步加强会计工作,为此,应着重做好以下工作: 1、理清科目关系,规范凭证填制。会计电算化为银行对帐、往来帐的管理、应交税金的核算提供了方便,更重要的是很多财务会计报表得以直接从帐务中取数。因此会计凭证的填制要根据各单位财务管理的具体要求及财务软件本身的功能,制定出切合自身实际情况的规定。既要规范凭证的摘要,又要统一分录的填制,不仅要保证 Accounting computerization and manual accounting in the original certificate audit, accounting voucher filling, review, accounting, reporting and other workflow is the same. Just fill in the vouchers on the computer to complete, thus greatly simplifying the accounting staff accounting work. In response to this change, we still need to further strengthen the accounting work, to this end, should focus on the following work: 1, clear the relationship between subjects, regulate the voucher. Accounting computerized reconciliation for the bank, the current account management, tax payable to provide a convenient, more importantly, many financial and accounting statements can be directly from the account number. Therefore, accounting documents should be filled according to the specific requirements of each unit’s financial management and the functions of the financial software itself, so as to formulate provisions that suit their own actual conditions. It is necessary to regulate the summary of the voucher, but also a uniform entry fill, not only to ensure