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目前,随着我国市场经济的进一步发展和计算机应用技术的迅速普及,会计电算化已成为会计发展的必然趋势。众多有识之士正致力于会计电算化的开发和普及工作,但目前我国会计电算化领域还存在一些不足,笔者就此谈几点粗浅的意见,供同仁们指正。 一、国内外形势要求我们大力发展会计电算化 (一)会计电算化是我国经济改革的需要。自党的十一届三中全会以来,我党我国的工作重心转向了发展经济,经济上去了,国力就强了。邓小平同志又提出:科学技术就是生产力。党的十五大进一步提出了高举邓小平
At present, with the further development of market economy in our country and the rapid popularization of computer application technology, computerized accounting has become an inevitable trend of accounting development. Many people of insight are devoting themselves to the development and popularization of computerized accounting. However, there are still some shortcomings in the field of computerized accounting in China at present. First, the situation at home and abroad requires that we vigorously develop computerized accounting (A) Accounting Computerization is the need of China’s economic reform. Since the Third Plenary Session of the 11th CPC Central Committee, our party’s work in our country has shifted its focus to economic development and economic growth, and its national strength has been strengthened. Comrade Deng Xiaoping also pointed out: Science and technology are productivity. The 15th National Party Congress further proposed holding high the Deng Xiaoping