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用计算机替代手工记账,或称甩账乃是目前会计电算化的主要目标。只有实现了甩账,才有条件向管理型财务软件的应用转化。实现甩账,应把好四个关: 1、人机平行关 有的单位计算机与手工并行了一两年时间还不替代手工记账;也有在条件不成熟情况下不经过并行就匆忙替代手工帐,这两种做法都影响会计电算化的投运质量。人机平行是软件开发调试的检验过程和终结阶段。严格的人机平行,有利于完善或改进软件质量,其目标应是两者无差异。因此,用户应配合开发单位于结束后写好人机平行工作小结,揭示平行过程中发现两者差异的性质、内容和消除的措施。差异产生的原因不外乎软件本身存在的问题、输入问题和手工记
Using computer to replace manual accounting, or rejection account is the main goal of computerized accounting. Only realized the rejection, only the conditions to the management of financial software applications. To achieve rejection, should be a good four off: 1, the man-machine parallel with the relevant units of the computer parallel with the hand for a year or two is not a substitute for manual accounting; also in the case of immature conditions without hastily replaced manually Account, both of these practices affect the quality of accounting computerized operation. Human-machine parallel software development and testing of the testing process and the end stage. Strict human-computer parallel, is conducive to improving or improving software quality, the goal should be no difference between the two. Therefore, users should cooperate with the development unit to write a summary of the parallel work of human-machine interaction after the end to reveal the nature, content and elimination measures found in the parallel process. The reason for the difference is nothing more than the software itself, the problem, enter the question and hand-written