论文部分内容阅读
会计电算化不仅改变了会计核算方式、数据储存形式以及数据处理程序,更扩大了会计数据领域,使得会计信息质量得到了很大程度的提高,是会计发展史上的一次重大革命。市场经济环境下的施工企业,面对激烈的市场竞争,同其他企业一样需要通过实行会计电算化来提高财务管理水平。但施工企业独有的行业特点决定了它的特殊性,本文首先分析了施工企业实行会计电算化的必要性,然后指出了施工企业电算化进程中可能出现的问题,并给出了相应的建议。
Accounting computerization has not only changed the accounting methods, data storage forms and data processing programs, but also expanded the field of accounting data, making the quality of accounting information has been greatly improved, accounting development is a major revolution in the history. In the market economic environment, construction enterprises face fierce competition in the market. Like other enterprises, they need to improve their financial management through the implementation of computerized accounting. However, the unique characteristics of the construction industry determine its uniqueness. This paper first analyzes the necessity of implementing the computerization of the construction industry, and then points out the problems that may arise in the construction of the computerization process. Suggestions.