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目前,我国的会计电算化处于实施处理阶段向管理信息系统的转化阶段,并雏现管理型网络化的趋势。在这种快速转型的会计电算化实践过程中也存在一些问题,表现在:电算化数据格式的兼容性、系统內部的衔接性、财务数据保密性差;会计软件没有考虑为开展计算机审计预留测试通道,不能充分为计算机审计服务;财务软件还不具备有多国语言、多种货币处理能力,且在会计核算和财务管理方面有些不符合国际惯例和国际会计准则等。为使我国会计软件能够满足现代跨国企业经营和企业集团化发展的需要,必须在以下几方面加以改进。
At present, accounting computerization of our country is in the stage of transformation from management stage to management information system and shows the trend of management-oriented network. There are also some problems in the process of accounting computerization in this rapid transition, which is manifested in: the compatibility of computerized data formats, the internal convergence of the system and the poor financial data confidentiality; accounting software is not considered for computer audit Stay test channel, can not fully serve the computer audit services; financial software does not have a multi-language, multi-currency processing capabilities, and in accounting and financial management, some do not meet international practice and international accounting standards. In order to make our accounting software to meet the needs of modern multinational corporations and the development of enterprise groups, we must improve in the following aspects.