一、引言 一拖集团供应处财务科负责一拖集团公司和第一拖拉机股份有限公司两个独立法人企业供应部门的材料采购、销售帐务核算处理工作,分布在5个大办公室内,分两套帐目运行,年现金流入、流出达10多亿元,业务量大且复杂多样。随着会计电算化工作的深入开展,手工帐的完全甩开,平时的票据打印、凭证输入、对帐、查帐、记帐等工作都要在计算机上进行。财务科现有高中低档计算机14台和一些打印设备,运行的财务应用软件主要有:固定资产核算管理系统、工资核算系统、增值税专用 I. INTRODUCTION The financial department of the supply department of YTO Group is responsible for the accounting and processing of materials procurement and sales of materials supplied by the two independent legal person enterprises of YTO Group Corporation and First Tractor Co., Ltd., which are distributed in five large offices, Set of accounts to run, the annual cash inflows, outflow of more than 1 billion yuan, the volume of business and complex and diverse. With the deepening of the work of accounting computerization, manual account completely throw off, usually bill printing, voucher input, reconciliation, checking accounts, accounting and other work should be carried out on the computer. Financial Branch existing high school low 14 computers and some printing equipment, running the financial applications are: fixed asset accounting management system, payroll system, value-added tax