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现代会计管理已由经验主义时代,进入了科学管理时期。随着市场的复杂多变,信息量、业务量的不断扩大与交融,迫切要求我们逐步实施科学化的财务管理,进一步让科学的财务管理显示出它旺盛、强大的生命力。而微机——微型电子计算机在各个领域的迅速开展和广泛应用,起到极其重要的作用。会计电算化的发展,是现代计算机技术同传统的会计工作相结合的产物,是现代会计工作改革发展的必然趋势,是提高会计工作管理水平的基础,是现代会计核算发展的必由之路。 会计是反映和管理经济活动的,会计信息量大,它如实地反映了单位经济活动情况,是提供经济信息的主
Modern accounting management has been from the era of empiricism, entered the period of scientific management. With the complex and ever-changing market, the continuous expansion and integration of information and business volume urgently requires us to gradually implement the scientific financial management so that the scientific financial management will show its vitality and vitality. The microcomputer - micro-computer in all areas of the rapid development and extensive use, play an extremely important role. The development of computerized accounting is a product of the combination of modern computer technology and traditional accounting. It is an inevitable trend of reform and development of modern accounting. It is also the basis for improving the management level of accounting and the only way for the development of modern accounting. Accounting is to reflect and manage economic activities, large amounts of accounting information, which faithfully reflects the economic activities of the unit, is the main provider of economic information