论文部分内容阅读
网络计算机时代的到来,经济活动的全球化、区域化和高速高效化,客观上推动了我国会计由传统会计为主向电算化的发展和普及。革新了企业的会计工作,会计电算化实现了将以往传统会计中需要大量人工合作才能完成的复杂,大部分都可以借助电算化自动完成,不仅准确、快捷、方便,而且省时省力。降低了人员工作的强度,提高了企业财务的工作效率,也为企业其他方面的经济活动以及管理决策提供了更加及时精确的数据参考。但由于我国在会计电算化上科技的快速发展相对较短,会计电算化本身所蕴含的风险是不可避免存在的,需要我们不断探索并进行防范。
The advent of network computer era, globalization, regionalization and high-speed and high efficiency of economic activities have objectively promoted the development and popularization of accounting in our country from traditional accounting to computerization. Innovation of the accounting of enterprises, accounting computerization of the traditional accounting in the past will require a lot of human cooperation to complete the complex, most can be done with the computerized automatically, not only accurate, fast and convenient, but also save time and effort. Reduce the intensity of staff work, improve the efficiency of corporate finance, but also provide more timely and accurate data reference for other aspects of business activities and management decisions. However, due to the relatively rapid development of science and technology in computerized accounting in our country, the risks inherent in computerized accounting are unavoidable and require constant exploration and prevention.