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利用电子计算机进行会计核算和会计管理,实现会计电算化,是会计工作现代化的重要组成部分,也是会计改革的重要内容.大力发展会计电算化事业,是深化会计改革,进一步提高会计工作水平的迫切要求.我国财政部一九九四年五月在《关于大力发展我国会计电算化事业的意见》中明确提出了我国会计电算化的发展总目标,即到2000年,力争达到40%一60%的大中型企事业单位和县级以上国家机关在帐务处理、应收应付款核算、固定资产核算、材料核算、销售核算、工资核算、成本核算、会计报表生成与汇总等基本会计核算业务方面实现会计电算化;其他单位的会计电算化开展面应达到10%一30%,到2010年,力争使80%以上的基层单位基本实现会计电算化,从根本上扭转基层单位会计信息处理手段落后的状况.而要大力发展会计电算化事业,则需一大批既懂计算机又懂会计的专门人才.会计电算化人才的缺乏是制约我国会计电算化事业进一步发展的关键环节.因此需要大力培养会计电算化的专门人才,这就为我们的教育工作提出了一个紧迫的课题——加强和完善会计电算化教学势在必行!
The use of electronic computers for accounting and accounting management, to achieve computerized accounting, accounting is an important part of the modernization of accounting, accounting reform is also an important part of the development of computerized accounting, is to deepen accounting reform and further improve the level of accounting work Of the urgent requirements of China’s Ministry of Finance in May 1994 in the “Opinion on Vigorous Development of China’s computerized accounting,” clearly put forward the overall goal of China’s computerized accounting development, that by the year 2000, and strive to achieve 40 % -60% of large and medium-sized enterprises and institutions at or above the county level in the accounting treatment, accounts payable accounts payable, fixed assets accounting, material accounting, sales accounting, payroll accounting, cost accounting, financial statements, such as the generation and summary Accounting for the implementation of computerized accounting business; other units of accounting computerization should be achieved 10% to 30%, by 2010, and strive to make basic accounting for more than 80% of the basic unit of computerized, fundamentally reversed The basic units of accounting information processing tools behind the situation.However, to develop the computerized accounting business, you need a large number of both computer and accounting The shortage of computerized accounting personnel is the key link that restricts the further development of China’s accounting computerization business.Therefore, we need to cultivate the specialized personnel of computerized accounting, which poses an urgent task for our education - - To strengthen and improve the teaching of computerized accounting is imperative!