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核算型会计软件在我国企业会计工作中应用已有十几年的历史,到目前为止,许多企业已初步实现了会计核算的电算化,会计人员已摆脱了繁杂的手工计算和数据抄写工作,但这种会计核算系统仅提供原来由手工会计提供的会计报告,是事后反映型的,不能及时地为现代企业管理决策和控制提供相关、可靠的信息。因而会计信息系统的效率不高。解决问题的途径是扩展会计信息系统的功能,使会计软件由核算型向管理型转变。而管理型会计软件的应用基础相对于核算型会计软件来讲对企业的要求更高,要用好管理型软件,无疑对企业的应用基础又提出了新的挑战。笔者在总结核算型会计软件在企业应用时经
Accounting accounting software has been used for more than ten years in the accounting work of our country. So far, many enterprises have initially realized the computerization of accounting. The accounting staff have got rid of the complicated manual calculation and data copying work, However, this kind of accounting system only provides the original accounting report provided by the manual accounting, which is a retrospective type that can not provide relevant and reliable information for the modern enterprise management decision-making and control in time. Therefore, the efficiency of accounting information system is not high. The way to solve the problem is to expand the function of accounting information system so that accounting software changes from accounting type to management type. The application of management accounting software relative to the accounting accounting software in terms of higher requirements on the business, to make good use of management software, no doubt the basis for the application of the enterprise and put forward new challenges. I summarize accounting accounting software in business applications by