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随着电算化事业的快速发展,会计电算化这一新兴管理手段越来越受到各行各业的欢迎和应用。但在我国,由于会计电算化工作的起步较慢,导致人们还不能充分对电算化形势的意义产生重视,忽视了会计基础的重要性。因此,本文针对电算化形势下的会计基础工作展开分析,强调了会计基础工作是实现会计电算化的前提条件,从而说明了会计基础工作的重要性。
With the rapid development of computerization, the emerging computerized management of accounting has been more and more welcomed and applied by all walks of life. However, in our country, due to the slow start of accounting computerization, people still can not fully attach importance to the significance of the computerized situation and neglect the importance of accounting basis. Therefore, this article analyzes the basic accounting work under the situation of computerized accounting, emphasizes that the basic accounting work is the prerequisite for computerized accounting, and thus illustrates the importance of basic accounting work.