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随着信息技术的迅速发展,企业的工作效率和管理水平不断提高。进入会计信息化阶段,不仅是会计工作的工具和手段,而是成为企业会计工作的基础环境,也带来了会计工作、会计监督与模式的变革。对此如何保证会计信息系统安全、高效地运行成为会计人员普遍关注的问题。而会计软件功能,也已成为会计职能的重要组成部分。2013年12月,财政部颁布了《企业会计信息化工作规范》(以下简称《规范》),为进一步对我国企业会计信息化
With the rapid development of information technology, the work efficiency and management level of enterprises are constantly improving. Into the stage of accounting information, accounting is not only a tool and means of work, but to become the basis for business accounting work environment, but also brought accounting work, accounting supervision and mode change. How to ensure the safe and efficient operation of accounting information system has become a common concern of accountants. The function of accounting software has also become an important part of the accounting function. In December 2013, the Ministry of Finance promulgated the “Standard for Enterprise Accounting Informationization” (hereinafter referred to as “the Code”), in order to further the informatization of our country’s enterprise accounting