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在会计系统中,会计电算化的出现以及普及使得人类实现了“以机代人”的设想。本文分析了会计电算化所带来的优势以及存在的问题,指出如何在提高会计处理的及时性、准确性的同时确保会计电算化的安全已成为各电算化单位需要解决的问题。因此,大力推进会计信息管理电算化进程已成为企业管理的当务之急。
In the accounting system, the emergence of computerized accounting and popularization has led to the realization of the concept of “taking the generation as a machine”. This paper analyzes the advantages and problems existing in accounting computerization, and points out how to ensure the computerized accounting security while improving the timeliness and accuracy of accounting treatment has become a problem that all computerized units need to solve. Therefore, to vigorously promote the computerized accounting information management process has become a top priority business management.