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从我国电算化会计经历的二十几年的历史来看,已取得了长足的进步,不同的管理者和使用者对会计电算化也提出了更高的要求,会计电算化改变了会计数据处理方式和账务处理方式及内部控制制度,使财务人员减轻了劳动强度,提高了会计信息收集、整理、传输反馈的准确程度,使会计工作能更好的满足企业管理的实际需要。随着计算机技术在各行各业中的广泛应用,会计工作也由传统的记账、算账与报账转变到参与企业管理、经营决策的较高层次。会计电算化使财务人员从大量的算账、记账工作中解放出来,提高了财务工作的效率。为使会计电算化更好的服务于各行各业,改变思想观念,深入实践探索,加强风险控制等,本文从三个方面论述。
Judging from the past two decades of computerized accounting experience in our country, great progress has been made. Different managers and users have put forward higher requirements on accounting computerization. Accounting computerization has changed Accounting data processing and accounting treatment and internal control system, so that financial staff to reduce the labor intensity and improve the accuracy of accounting information collection, sorting, transmission feedback so that accounting can better meet the actual needs of business management. With the widespread application of computer technology in all walks of life, accounting work has also shifted from traditional accounting, accounting and reimbursement to the higher level of participating in enterprise management and business decision-making. Accounting computerized financial officers from a large number of accounts, bookkeeping work to liberate, improve the efficiency of financial work. In order to make computerized accounting better service in all walks of life, change the concept of thinking, in-depth exploration of practice, strengthen risk control, etc., this article discusses from three aspects.