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会计核算手段经历了手工核算、计算机代替手工核算、数据库与网络的变迁。这种变迁已经向我们提出:会计核算程序和方法不能再沿用手工核算了,数据库和网络的出现必然会使会计的基本作用由核算转向以建网建库为基础的数据组织上来。但这种变迁又会给我们带来什么挑战和启示呢?本文简述如下:1、会计信息系统的数据输入。那种依赖会计自成体系地获取原始数据的输入方式,必将被网络各终端自动输入数据所替代。对会计而言,最重要的不是如何把数据取到手,而是怎样对输入数据进行组织以及确保其真实可靠。输入数据的组织将面临一些重大的问题:(1)以报告受托责任
Accounting means has gone through manual accounting, computer instead of manual accounting, database and network changes. This change has already suggested to us that accounting procedures and methods can no longer be accounted for by hand, and the advent of databases and networks inevitably shifts the basic role of accounting from accounting to organizing data based on network construction. However, this change will give us what challenges and inspiration? This article briefly as follows: 1, accounting information system data input. The kind of input mode that relies on accounting to acquire raw data in a systematic way will surely be replaced by the data automatically input by each terminal in the network. For accounting purposes, the most important thing is not how to get the data out of hand, but how to organize the input data and ensure its authenticity. Organizations that enter data will face significant problems: (1) Report fiduciary responsibilities