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会计电算化是一个从应用的实践,到会计事务的变革,到会计理论突破的过程.会计电算化工作同其它管理工作电算化一样,只有在满足一定条件、建立了较好的管理工作的基础上,方能见到成效.一个管理信息系统的设计和开发应从三个层次来考虑,即任务层、管理层和决策层。会计电算化工作主要是指任务层,即日常会计数据处理工作,或者会计核算工作的计算机化.在这之后,再向计算机应用的深度和广度方面发展,即要从技术和经济两个角度上来对待计算机应用,向更高层次上发展. 会计电算化工作需要具备许多条件,然而就其工作基础来讲,必须具备如下几点:
Accounting computerization is a process from the practice of application to the change of accounting affairs, to the breakthrough of accounting theory.Computerized computerization is the same as that of other management tasks, and only when certain conditions are met, establish a better management Work on the basis of only be able to see the results of a management information system design and development should be considered from three levels, namely the task, management and decision-making. Accounting computerization mainly refers to the task level, that is, the daily accounting data processing, or computerization of accounting work.After this, to the depth and breadth of computer applications to develop, that is, from a technical and economic point of view Up to treat computer applications, to a higher level of development. Accounting computerization requires many conditions, but in terms of its work, must have the following points: