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目前会计电算化已成为一门融计算机科学、管理科学、信息科学和会计科学为一体的边缘学科,在经济管理的各个领域中处于应用电子计算机的领先地位,正在起着带动经济管理诸领域逐步走向现代化的作用。行政事业单位如何利用会计电算化更好地发挥管理和服务职能,在当今时代已不仅是会计发展的需要,更是经济和科技对会计工作提出的要求。文章指出应全面强化电算化管理,坚持五位一体,不断提高预算管理水平,为实现会计工作的现代化保驾护航。
At present, computerized accounting has become a fringe discipline that integrates computer science, management science, information science and accounting science. It is in a leading position in application of electronic computers in all fields of economic management and is playing a leading role in driving economic management Gradually move toward modernization. How to use the computerization of accounting to better exert the functions of management and service in the administrative institutions is not only the need of accounting development but also the requirement of the economy and science and technology to the accounting work. The article points out that computerized management should be comprehensively strengthened, the five in one should be adhered to, the budget management should be continuously improved, and the modernization of accounting should be escorted.