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我国企业从70年代末就开始把计算机技术运用于会计领域,但是,在已经进行电算化的上百万家企业中,几乎有近半数至今尚未甩掉手工帐,也就是说,没有成功地建立起电算化会计信息系统。总结企业会计电算化成功的经验,笔者认为,企业建立电算化会计信息系统必须注意以下几方面的问题。 一、系统功能选择应适合本企业,不要求大而全。由于软件技术更新换代快,企业在建立电算化系统时,对于上计算机尚无条件或条件不成熟的业务,应暂不购买或暂不开发其软件;对于打算上计
Since the late 1970s, Chinese enterprises began to apply computer technology to the field of accounting. However, almost half of the millions of computerized enterprises have not yet got rid of their manual accounts. In other words, they have not succeeded Establish computerized accounting information system. Summarize the successful experience of computerized accounting, I believe that the establishment of computerized accounting information system must pay attention to the following aspects. First, the system function selection should be suitable for the enterprise, does not require large and complete. Due to the rapid upgrading of software technology, enterprises in the establishment of computerized system, the computer is still unconditional or conditionally immature business, should not buy or temporarily not develop their software; for the plan