论文部分内容阅读
随着电子计算机技术的飞速发展,现代科技已渗透到世界的每一个角落,影响人们生活方方面面的同时,它也成为推动社会发展和经济发展的重要手段。电算化会计核算工作随之有了长足的发展,计算机在会计学中的运用,使会计的核算和财务管理从单纯的记账、算账、报账核算型向全面的财务管理核算型转变,大大改变了传统手工会计在企业组织机构、会计核算、管理环境以及内部控制制度等方面的管理内涵,它在推动会计发展的同时,对事业单位财务管理和会计人员综合能力的提高又提出了新的挑战。
With the rapid development of computer technology, modern technology has infiltrated every corner of the world and affected all aspects of people’s life. It has also become an important means of promoting social development and economic development. The computerization of accounting has made great strides, and the application of computers in accounting has led to the change of accounting and financial management from simple accounting, accounting and reimbursement accounting to comprehensive accounting of financial management. Changed the traditional manual accounting in the enterprise organization, accounting, management environment and internal control system and other aspects of the management connotation, which in promoting the accounting development at the same time, the institution of financial management and accounting personnel to improve the overall capacity of a new challenge.