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会计电算化是以电子计算机为主的当代电子技术和信息技术应用到会计实务中的简称,是用电子计算机替人工记帐、算帐、报帐,以及替代部分由人脑完成的对会计信息的分析和判断的过程。会计电算化的目的是通过会计核算手段和财务管理手段的电子化,提高会计信息搜集、整理、传输、反馈的灵敏度和准确度,提高会计的分析决策能力,充分发挥会计参与管理、参与决策的职能,从而更好地满足企业
Accounting computerization is the electronic computer-based contemporary electronic technology and information technology applied to the accounting practice of short, is the use of electronic computers for manual accounting, accounting, accounting, and replace part of the human brain to complete the accounting Information analysis and judgment process. The purpose of accounting computerization is to improve the sensitivity and accuracy of accounting information collection, collation, transmission and feedback through electronic means of accounting and financial management, to improve the ability of analysis and decision-making of accounting, give full play to accounting participation in management, participation in decision-making The function, so as to better meet the business