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随着计算机和现代信息技术的广泛应用,会计信息处理技术从手工操作发展到电算化是会计操作技术和信息处理的重大变革,它对会计理论和会计方法提出一系列新的课题,使传统会计格局逐渐被打破,在推动会计自身发展和变革的同时,也促进了电算化会计的进一步完善,逐步向网络化、信息化、个性化发展。笔者就职于沈阳市总工会会计核算中心,从开始使用“新中大”财务软件,几年来大量的会计汇总、记账、报表等工作均由计算机完成,
With the extensive application of computer and modern information technology, accounting information processing technology from manual to computerized accounting is a major change in accounting techniques and information processing, it put forward a series of new topics on accounting theory and accounting methods, so that the traditional Accounting patterns have been gradually broken. While promoting the development and reform of accounting itself, it has also promoted the further improvement of computerized accounting and gradually developed it into a networked, informatized and individualized development. The author worked in Shenyang City Federation of Trade Unions Accounting Center, from the beginning to use “NewZhongda ” financial software, a large number of years, a large number of accounting summary, accounting, reporting and other work done by the computer,