论文部分内容阅读
会计电算化就是在会计工作中以电子计算机代替手工方式记账、算账与报账以及部分代替人脑完成对会计信息进行整理、加工、分析、预测和决策的过程。实行会计电算化是提高会计工作质量的重要途径,也是会计领域发展的必然趋势。会计电算化对会计实践的影响主要表现在以下几个方面。1 提高了会计信息的质量和会计工作的效率,降低了会计人员的劳动强度。会计电算化以计算机为信息处理工具,提高了会计数据处理的速度和精度;数据处理的自动化、程序化和规范化,提高了会计信息的及时性和可靠性。同时,计算机的使用,有效地减轻了会计工作人员的负担,使广大会计人员从繁
Accounting computerization is the accounting process in electronic computer instead of manual accounting, accounting and reimbursement and part of the human brain to complete the accounting information finishing, processing, analysis, prediction and decision-making process. The implementation of computerized accounting is to improve the quality of accounting an important way, but also the inevitable trend of the development of accounting. The impact of accounting computerization on accounting practice is mainly reflected in the following aspects. 1 to improve the quality of accounting information and accounting work efficiency, reducing the labor intensity of accountants. Computerized accounting computer information processing tools to improve the speed and accuracy of accounting data processing; data processing automation, program and standardization, improve the timeliness and reliability of accounting information. At the same time, the use of computers has effectively lightened the burden on accountants and enabled most accountants