论文部分内容阅读
据2001年12月的调查资料,珠江三角洲的东莞市、南海市、肇庆市端州区等地的村级会计电算化的普及率已达100%,其他各市也在积极组织推行。这确实是一个了不起的成就。会计电算化在广东农村的蓬勃发展,笔者认为有几点经验是值得借鉴的:1、政府主管部门加强指导和管理。农村推广会计电算化有许多困难,政府主管部门必须加强领导,尤其县市一级财政和农村工作部门必须帮助村镇制订解决方案,决定实施步骤与方式,统一规划、统一标准、统一编码,按步实行。东莞市的经验是成立专门的服务机构,具
According to the survey conducted in December 2001, the popularization rate of computerized accounting at the village level in cities such as Dongguan, Nanhai and Zhaozhou in the Pearl River Delta reached 100%. Other cities are also actively organizing the implementation. This is indeed a remarkable achievement. The rapid development of accounting computerization in rural Guangdong, I believe that there are several experiences that are worth learning: 1, the government departments to strengthen guidance and management. There are many difficulties in promoting computerized accounting in rural areas. The competent government departments must step up their leadership. In particular, the financial and rural departments at the county and city levels must help the towns and villages to formulate solutions, decide on steps and ways for implementing unified planning, standardization, and coding, and press Step implementation. Dongguan City’s experience is to set up a special service agencies, with