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一、计算机应用与电算化界定笔者认为将计算机在财会领域的应用理解成会计电算化,这是对会计电算化的一种误解。简单讲,会计电算化不仅要求在会计领域应用计算机而且这种应用要达到“化”的程度。衡量电算化起码要顾及处理手段、核算范围、自动化程度、工作效率四个方面;自动化程度是关键,工作效率是目标。任何计算机的应用都可能在核算范围和工作效率上远远超过手工,也可能在业务、事项处理上实现一定程度的自动化,但这都不能说明电算化的实现,只有计算机应用相对具体的应用主体而言形成了一定的规模,并且这种规模是集约型的而不是粗泛型的,才标志着电算化的实
First, the definition of computer applications and computerized I believe that the computer application in the field of accounting as computerized accounting, which is a misunderstanding of computerized accounting. Simply put, accounting computerization not only requires the application of computers in the field of accounting and this application to achieve “level ” degree. Measurement of computerized at least take into account the means of treatment, the scope of accounting, degree of automation, work efficiency in four areas; degree of automation is the key to work efficiency is the goal. The application of any computer may be in the accounting range and efficiency far beyond the manual, it may be in the business, matters of processing to achieve a certain degree of automation, but this can not explain the computerized implementation, only the computer application of relatively specific applications The main body in terms of the formation of a certain size, and this scale is intensive rather than generic, it marks the computerized reality