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会计电算化已经发展成为一门融电子计算机科学、管理科学、信息科学和会计科学为一体的新型科学和实用技术,是会计发展史上的一次革命。一个大型现代化会计电算化系统的实施过程,同时也是企业管理理念、管理模式、业务流程、会计核算、财务管理等方面提炼和改造的过程。但由于财会工作自身的特点,现阶段我国会计电算化工作缺乏统一的规划和组织协调,内部控制仍不完善,存在着许多问题。
Accounting computerization has developed into a new scientific and practical technology integrating computer science, management science, information science and accounting science. It is a revolution in the history of accounting development. A large modern computerized accounting system implementation process, but also business management philosophy, management, business processes, accounting, financial management and other aspects of refining and transformation process. However, due to its own characteristics of accounting work, the current computerized accounting of China lacks a unified planning and coordination of organization and internal control is still not perfect, there are many problems.