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财务电算化是企业管理信息系统中最重要的组成部分,其作用在于实现会计核算和财务管理功能的最佳的结合和统一。它除了应有完善的会计业务核算功能外,还应有强大的会计数据分析、预测(如原材料需求、销售量、利润等的预测)、计划的制订(如采购计划、销售计划、库存计划、成本利润计划、现金预算等)和控制,支持各种中下层次的管理决策(主要是结构化决策)和某些高层次的半结构化决策,实现或辅助实现财务会计和管理会计的主要功能,并能使它们与企业的日常管理工作紧密有机地结合在一起。从而使会计职能发生根本性的变化,从过去会计主要进行内部收支核算、对外报送报表,转
Financial computerization is the most important part of enterprise management information system. Its function is to realize the best combination and unity of accounting and financial management functions. In addition to its well-established accounting business accounting functions, it should have strong accounting data analysis and forecasting (such as forecast of raw material demand, sales volume and profit), planning (such as purchasing plan, sales plan, stock plan, Cost-benefit plans, cash budgets, etc.) and control and support various middle- and lower-level management decisions (mainly structured decisions) and some high-level semi-structured decisions to achieve or assist in the main functions of financial accounting and management accounting , And make them closely integrated with the daily management of the enterprise. So that fundamental changes have taken place in accounting functions. From the past accounting major internal revenue and expenditure accounting, external reporting, transfer