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浅谈我国会计电算化的应用推广.
浅谈我国会计电算化的应用推广
摘要
自从上世纪70年代末我国开展会计电算化工作以来,经过20多年的努力,会计电算化从无到有,从简单到复杂,从缓慢发展走到成熟,这项工作已取得长足的发展。会计电算化已经使会计人员切身体会到它在信息处理方面的精确性和效率。而计算机技术、网络技术、远程通讯技术的迅猛发展及应用,将会对以采集、处理和报告与企业财务活动相关的信息为主要职能的传统会计学科形成最为直接、最为深刻和最为广泛的革命;将形成对会计系统结构、会计方法、会计实务等多方面全方位的挑战Discusses the application of computer and accounting in China promotion
Abstract
Since the end of 1970s since practice in accounting computerization, after 20 years of efforts, accounting computerization from scratch, from simple to complex, from slow development go to mature, the work has achieved rapid development. Accounting computerization already make accounting personnel intimate understanding to it in the information processing accuracy and efficiency. And the computer technology, thenetwork technology, the rapid development of long-distance communication technology and application, will be to collecting, processing and report and enterprise financial activity related information for the main functions of the traditional accounting subject formed the deepest and most direct, the most extensive revolution; Will the formation of accounting system structure, accounting methods, and accounting practice of all aspects of challenge. With the continuous development of electronic information industry, accounting computerization in the social economy, more and more extensive use of computer software technology, fast updates and network technology popularization and development of computerized accounting in China and higher requirements for renewal , Followed by How to Develop Computerized Accounting problems are more cause for concern. This article discusses the work in the real world of computerized accounting major role and the current number of problems in our country, and to adapt to the socialist market economic reform and development of ideas and goals as the basis, and on how to further develop our computerized accounting The relevant issues were discussed.
Key words: Accounting; the status quo; development;
目录
1 绪论 5
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