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自从我国加入WTO以来,各大企事业单位的经济快速全球化,财务会计技术也得到快速发展。现阶段,各大企事业单位的财务会计日益向信息化方向发展,特别是会计集中核算方面,其信息化建设已成为现代化会计技术发展的必然需要。可是现阶段有部分单位以及个人在财务会计的信息化发展中存在认识不足和不积极配合等问题,当前加快会计集中核算信息化建设进程显得十分重要。
Since China’s accession to the WTO, the rapid globalization of the economy of major enterprises and institutions has led to the rapid development of financial accounting techniques. At this stage, the financial accounting of major enterprises and institutions increasingly to the direction of the development of information, especially accounting centralized accounting, the information technology has become an inevitable need for the development of modern accounting technology. However, at this stage, some units and individuals have problems of lack of understanding and lack of cooperation in the development of informatization of financial accounting. At present, it is very important to speed up accounting centralized accounting information construction.