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随着电脑时代的到来,电子计算机作为现代的会计工具将成为我们财务工作者相濡以沫的伙伴。它将会计人员从繁重的手工操作中解放出来,以规范、整齐、准确的打印帐表和完整及时的会计资料代替传统的手工帐簿和手工报表,既减轻了财会人员的劳动强度,又提高了工作质量和工作效率。但随着计算机代替手工操作的实现,会计必然由核算型向管理型转变,从而对财会人员的自身素质及财务组织结构提出新的要求。
With the advent of the computer age, electronic computing as a modern accounting tool will be our partner for financial professionals. It relieves accountants from heavy manual operations, replaces traditional manual books and manual reports with standardized, neat and accurate accounting books and complete and timely accounting information, which not only reduces the labor intensity of accounting staff but also increases them The quality of work and work efficiency. However, with the realization of computer instead of manual operation, accounting must change from accounting type to management type, so as to put forward new requirements on the quality of financial personnel and the financial organizational structure.