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实现会计电算化的目的不仅是减轻财会人员繁重的手工劳动,提高核算质量,加快核算速度,而且要全面履行会计的管理活动,进而促进企业管理现代化的实现。通过微型计算机处理会计业务,实现核算质量和速度的提高以及减轻劳动强度是不言而喻的,但是要使会计核算信息系统实现财会管理的要求还相差甚远。会计电算化结合财会管理的要求,就必须做到使会计信息系统提供财务成本预测、决策、计划、控制与考核的数据,进而满足企业决策层的需要。
The purpose of accounting computerization is not only to reduce the heavy manual labor accounting, improve accounting quality, speed up accounting, but also to fully implement the accounting management activities, thus promoting the modernization of enterprise management. It is self-evident that micro-computers deal with accounting business to improve the quality and speed of accounting and to reduce labor intensity, but there is still a long way to go before accounting information systems can be managed financially. Accounting computerization combined with the requirements of accounting management, we must make the accounting information system to provide financial cost forecasting, decision-making, planning, control and evaluation of data to meet the needs of business decision-making.