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会计电算化的普及已成为当前会计工作发展的必然趋势。但是当前现实工作中会计电算化却受到诸多因素的制约,无法取得应有的效果。比如,单位财务主管的认识水平、会计人员自身素质、对财务软件的熟练程度、对财务软件功能的挖掘等等。因此需要对会计电算化在现实工作条件进行理性思考和科学安排,才能使会计电算化充分发挥出应有的功效。
The popularization of accounting computerization has become the inevitable trend of the current accounting work. However, the current computerized accounting practice is constrained by many factors and can not achieve the desired results. For example, the level of awareness of the unit’s chief financial officer, accounting staff their own quality, proficiency in financial software, mining and other functions of the financial software. Therefore, it is necessary to make rational thinking and scientific arrangements for computerized accounting in the real working conditions so that accounting computerization can give full play to its due effect.