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随着经济体制改革的逐步深入,会计的地位和作用不断的提高,为了进一步发挥会计工作的提高经济效益的作用,必须对会计工作进行改革。会计电算化是会计工作改革的一项重要内容和必然趋势。会计电算化后,会计工作流程有了变化,处理方法有了改变,会计制度也有了改革,财务科内部组织机构就需重新设置并另行确定各自分工,以利于会计电算化工作乃至整个财会工作合法、有效、正常的开展。初步设想如下:
With the gradual deepening of the reform of the economic system, the status and role of accounting have been continuously improved. In order to give full play to the role of accounting in enhancing economic efficiency, the accounting work must be reformed. Accounting computerization is an important content and inevitable trend of accounting reform. Accounting computerization, the accounting workflow has changed, the treatment methods have changed, the accounting system has also been reform, the internal financial institutions need to re-set and separately determine their respective division of labor in order to facilitate the accounting computerization of work and the entire accounting Work is legal, effective and normal. The initial idea is as follows: