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珠算,在过去的会计工作中曾发挥过重要作用。但在电子时代,珠算在会计工作中还有没有作用?近些年来,有些同志提出了异议。他们认为,在电子时代,会计核算将要电算化,用电子计算机取代算盘,算盘就要退出历史舞台。笔者认为,这是一种片面的认识,珠算在现代会计工作中仍有重要作用。一、珠算的现实价值珠算是一种很科学、很实用的计算工具,不论过去和现在它都广泛应用于社会生活的各个方面,特别是经济生活方面。过去的经济计算,主要依靠珠算;现在,珠算仍在经济生活中发挥着重要作用。
Abacus has played an important role in past accounting. However, in the electronic age, abacus still has no role in accounting work. In recent years, some comrades have raised objections. In their view, in the electronic age, accounting calculations are going to be computerized, replacing the abacus with an electronic computer, they think abacus will withdraw from the stage of history. In my opinion, this is a one-sided understanding that abacus still plays an important role in modern accounting work. First, the practical value of abacus Abacus is a very scientific and practical calculation tool. It has been widely used in all aspects of social life, especially in the area of economic life, both in the past and the present. The past economic calculations rely mainly on abacus; now, abacus still plays an important role in economic life.