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随着计算机技术的飞速发展,会计核算方式也发生了很大变化,许多单位都已经实现了会计电算化。会计电算化是指应用计算机数据来处理会计业务,进行工资核算、会计报表、财务处理等。它代表着会计规范化、现代化的发展方向。从目前情况看,会计电算化的实施,大大减轻了财务人员的劳动强度,提高了工作效率。一、电算化会计档案的具体内容及操作要求在《会计法》中规定:“使用电子计算机进行会计核
With the rapid development of computer technology, accounting methods have undergone great changes, many units have achieved accounting computerization. Accounting computerization refers to the application of computer data to deal with accounting business, wage accounting, accounting statements, financial processing. It represents the standardization of accounting, the direction of the development of modernization. Judging from the current situation, the implementation of computerized accounting has greatly reduced the labor intensity of financial officers and raised their work efficiency. First, the computerized accounting records of the specific content and operational requirements in the ”Accounting Law“ provides: ”The use of electronic computer accounting