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目前,微型机使用不断普及,微机上的各种软件环境、工具日新月异,为财会工作电算化创造了前所未有的条件。在这种条件下,许多单位自己投入力量,购买微机,开发软件,希望尽快实现财会工作的电算化。这种急切的愿望在形成财会电算化的良好气候的同时,也带来了一些问题。从全国大量的开发实践中可见,电算化虽不乏成功的范例,但效果不够理想的也为数不少。有些企业虽然开发了不少软件,试验效果也还不错,但在应用的过程中却不断出现问题,最后不得不终止使用;一些企业的应用软件则实际上只是把计算机作为一台打字机;还有一些财务会计软件在开发之初就没有采用合理的开发方法,以致在使
At present, the ever-increasing popularity of microcomputers, the ever-changing variety of software environments and tools on microcomputers create unprecedented conditions for the computerization of accounting work. Under such conditions, many units invested their own power, purchased computers and developed software, hoping to realize computerized accounting and accounting work as soon as possible. This eager desire brings with it some problems as it forms a good climate of computerized accounting. As can be seen from the large number of development practices across the country, there are quite a number of successful examples of computerization, but the results are not satisfactory enough. Although some companies have developed a lot of software, the test results are not bad, but in the process of application but continue to have problems, and finally had to terminate the use of some enterprise applications actually just use the computer as a typewriter; there Some financial accounting software at the beginning of the development did not use a reasonable method of development, so that