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当前,我们的社会生活正发生着巨大的变化,而信息化正是一个重要的表现。信息化正在改变着我们的生活、我们的工作。作为经济活动反映的会计这一工作也正面临着信息化的变革。而会计信息化的基础正是会计电化。笔者作为一名有着多年财务工作经验的老会计在实际的会计电算化工作中发现了一些问题,这其中包括计算机软硬件的问题、会计电算化的安全问题、政策及制度的问题、实际操作人员的问题等。这些问题在一定程度上制约着会计电算化的普及和发展。
At present, great changes have taken place in our social life, and informationization is an important manifestation. Informatization is changing our lives and our work. Accounting as a reflection of economic activity is also facing the transformation of information technology. The basis of accounting information is the accounting of electricity. The author, as a senior accountant with many years of financial experience, found some problems in the actual accounting computerization work, including computer hardware and software issues, accounting computerized security issues, policies and system issues, the actual Operator’s problems and so on. To a certain extent, these problems restrict the popularization and development of computerized accounting.