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《企业会计通则》和《企业会计准则》将从今年7月1日起施行。毫无疑问,这是我国会计发展史上一个重要的里程碑。在新会计制度即将施行之际,用电脑代替手工记帐的企、事业单位都会面临一个无法回避的问题:新会计制度在电脑会计中如何施行。对这个问题回答得正确与否,关系到会计电算化事业的成败。笔者拟就这个问题,谈谈个人肤浅的见解。一、新会计制度特点会计核算软件要符合新会计制度。财政部的“会计核算软件管理的几项规定(试行)”,明确规定了会计核算软件要符合现行会计制度。市场上商品化的会计核算软件几乎都是在现行会计制度指导下开发的,都不同程度地带着现行会计制度的痕迹。新会计制度是建立在以提高经济效益为目标,以强化企业内部管理为中心,以适应社会主义市场经济发展的基础上的,要求会计核算软件与之相适应。与现行会计制度相比,新会计制度有如下特点:
“General Accounting” and “Accounting Standards for Business Enterprises” will be implemented on July 1 this year. There is no doubt that this is an important milestone in the history of accounting in our country. As the new accounting system is about to come into effect, enterprises and institutions that use computers instead of manual accounting will face an unavoidable question: How will the new accounting system be implemented in computer accounting. The correct answer to this question is related to the success or failure of the computerized accounting. I intend to this issue, talk about personal superficial insights. First, the characteristics of the new accounting system Accounting software to comply with the new accounting system. The Ministry of Finance, “Several provisions of the accounting software management (Trial),” clearly provides that accounting software to comply with the current accounting system. Almost all the commercialized accounting software developed on the market under the guidance of the current accounting system, to varying degrees, with the traces of the current accounting system. The new accounting system is based on the goal of improving economic efficiency, strengthening internal management of the enterprise and adapting to the development of socialist market economy, and requires the accounting software to be compatible with it. Compared with the current accounting system, the new accounting system has the following characteristics: