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人类社会的发展离不开科学技术的进步,电子计算机是20世纪最先进的科学技术发明之一,它以其强大的功能扩展到社会生活的各个方面。由于电子计算机具有运算速度快、精度高、通用性强、记忆、逻辑判断能力等特点,其在会计领域发挥着越来越大的作用。事业单位会计电算化是计算机科学与会计科学相结合的产物,它能够提高会计核算的水平和质量,减轻会计人员工作量,提升会计人员素质,促进会计职能转变,促进财务管理现代化;这对于提高事业单位的发展速度,充分发挥其服务性、公益性、知识性的功能起着难以估量的作用。所以,会计电算化是事业单位会计发展的必由之路。
The development of human society is inseparable from the progress of science and technology. The electronic computer is one of the most advanced inventions of science and technology in the 20th century. With its powerful functions, the electronic computer has been extended to all aspects of social life. As the computer with a fast computing speed, high precision, versatility, memory, logical judgment and other characteristics, which play an increasingly important role in the field of accounting. Computerized accounting is the result of the combination of computer science and accounting science. It can improve the level and quality of accounting, reduce the workload of accounting personnel, enhance the quality of accounting personnel, promote the transformation of accounting functions and promote the modernization of financial management. Improve the speed of development of institutions, and give full play to its service, public welfare, knowledgeable functions play an inestimable role. Therefore, accounting computerization is the only way for the development of accounting institutions.