浅论我国农业会计电算化人才开发（Discussion on Chinas agricultural accounting computerization talent development）.docVIP

浅论我国农业会计电算化人才开发（Discussion on Chinas agricultural accounting computerization talent development） Discussion on the talent development of agricultural accounting computerization in China -- on the development of agricultural accounting computerization talents With the rapid development of economy and the rise of electronic information technology, the accounting practice of the kings such as accounting, reimbursement, audit and part of the human brain to be completed by the accounting information data statistics, analysis and decision-making process, more and more by the computer instead of manual work. Since 1988, the Ministry of finance has planned the medium and long term goal of computerized accounting in our country, and the accounting computerization has become an integral part of Chinas accounting reform and development. After 2O years of practice, many businesses have adopted computerized accounting methods, accounting computerization in our country has completed the initial development stage, spontaneous, moving towards the comprehensive popularization and promotion stage. The development background of agricultural accounting computerization in China Agriculture is a special industry, its production and operating activities of complex production organization forms, different production enterprises in different areas, the business activities are different, these special agricultural production determines the agricultural accounting confirmation, measurement, record and report of the complex and the difficulty of agricultural cost accounting. For the preparation of accounting statements, using moving average method of cost calculation is very complicated and time demanding accounting work, the traditional manual accounting has not adapt to the needs of the development of the new situation of agricultural accounting. It is an inevitable trend of agricultural accounting work to use computer to carry out accounting calculation and accounting management, and to rea