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日前,财政部下发《关于组织开展会计电算化培训工作的通知》,要求专业会计人员能掌握和应用计算机进行会计实务操作。因此,会计电算化在应用方面的研究将成为当前会计人员的一个新课题。微机很强的表处理功能和电子帐簿的诞生,使会计电算化成为现实。同时,我国新会计制度的推行,会计实务处理和会计报表的进一步统一,为软件设计人员创造了极好的条件和市场;会计电算化软件设计和实施方面的理论性文章纷纷出版;商品化财务软件应运而生,这些,都促进我国会计电算化进入了一个崭新的发展阶段。计算机软硬件产业在我国的蓬勃发展,对我国各个领域产生深远的影响。现笔者结合我厂的实践,提出会计电算化应用中的几个问题,以供商讨。
Recently, the Ministry of Finance issued a “Circular on Organizing the Conducting of Accounting Computerized Training”, requiring professional accountants to grasp and apply computers for accounting practices. Therefore, the study of accounting computerization in application will become a new topic for current accountants. Computer-based table processing functions and the birth of electronic books, so that computerized accounting becomes a reality. At the same time, the implementation of the new accounting system, the consolidation of accounting practices and the further unification of accounting statements have created excellent conditions and markets for software designers. The theoretical articles on the design and implementation of computerized accounting software have been published one after another. Commercialization Financial software came into being, these are all promoting the accounting computerization of our country has entered a brand-new stage of development. The rapid development of computer hardware and software industry in our country has a profound impact on all fields in our country. Now I combine the practice of our factory, put forward several issues in the application of computerized accounting for discussion.