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信息经济社会的到来,为人们解决了手工记账的速度问题,即出现了电算化会计。会计的电算化帮助会计人员省去了手工记账,更为人性化,快捷方便,省时省力,节约了时间和成本。但是,我们也应该看到因会计电算化而引起的损失也与日俱增。面对会计电算化的优点与缺点出现了会计电算化的质量控制。如何提高会计电算化的质量问题已经成为会计学界普遍关注的问题。
The advent of information economy and society, for people to solve the problem of manual accounting speed, that is, computerized accounting. Computerized accounting to help accountants save the manual accounting, more humane, quick and easy, saving time and effort, saving time and costs. However, we should also see the loss caused by the computerized accounting has also been increasing day by day. In the face of the advantages and disadvantages of computerized accounting, accounting computerized quality control appeared. How to improve the quality of computerized accounting has become a common concern in the accounting profession.