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随着现代化管理方法的逐步推行,电子计算机在会计核算和财务管理方面的应用,近年来在我国迅速兴起和逐渐普及。当前,实际经济生活中和会计工作中所出现的新情况、新问题说明,靠繁重的手工操作,把大量时间耗费在写、计算和复核、分析上,显然不能适应。尤其是经济数学方法在会计工作中的运用将不断发展,不论是从内部还是外部、微观还是宏观管理所需的信息来看,范围都更加广泛,内容更加全面,处理过程也更为复杂。各行各业、各级主管部门都必须加快信息流通,克服环环等待,逐级核对,重复劳动等缺点。这种要求决不是在现有基础单纯增加人员所能应付。因此,必须有组织、有计划地推行会计电算化。今年三月,由区教委委
With the gradual implementation of modern management methods, the application of electronic computers in accounting and financial management has rapidly gained popularity and popularized in our country in recent years. At present, the new situation and new problems that have emerged in the actual economic life and in accounting work are obviously not adaptable due to heavy manual work, which takes a great deal of time to write, calculate and review, and analyze. In particular, the application of economic mathematics in accounting will continue to evolve. The information required for internal and external micro and macro management will have a broader scope, a more comprehensive content and a more complicated process. All walks of life and all levels of competent departments must speed up the circulation of information and overcome the shortcomings of waiting for the ring, checking level by level and duplicating work. This requirement is by no means dealt with simply by adding personnel to the existing foundation. Therefore, it is necessary to organize and carry out computerized accounting in an organized manner. This year in March, by the District Board of Education