支撑现代会计的计算机会计信息系统林桂碧随着社会的进步和现代生产的发展，现代会计已超出记帐、算帐、报帐的工作范围，已由单纯核算会计发展到管理会计、决策会计阶段，成为企业经济管理的重要组成部分，并与管理的职能紧密联系，形成了互相关联的现代会计五大职能：决... With the progress of society and the development of modern production, the modern accounting has gone beyond the scope of accounting, accounting and reimbursement. It has evolved from simple accounting to management accounting and decision accounting, Become an important part of the economic management of enterprises, and closely linked with the management functions, forming the interconnected five major functions of modern accounting: decision ...