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一、智能财会电算管理系统的定义及模型该系统是能够依据财会制度、财务管理制度及财会专家的经验,自动、准确地对会计事项加以判断,并且运用恰当的会计核算方法制作有效的记帐凭证;同时,能够准确地完成帐务处理、报表制作及财务分析的计算机系统,简称IAS(Intelligent AccountingSystem)。该系统是中化总公司从1989年10月着手开发的适应外贸财会管理体制和公司财会业务的计算机应用系统。1991年10月开始人机并行处理财会业务,1992年4月正式甩掉手工记帐,利用计算机处理全部财会业务。外贸财会业务从本质上讲可以分为三个环节:会
First, the definition and model of intelligent accounting and accounting management system The system is able to automatically and accurately judge accounting items based on the accounting system, financial management system and experience of accounting experts, and use appropriate accounting methods to make effective records. Account vouchers; at the same time, a computer system that can accurately perform accounting processing, report production, and financial analysis, referred to as IAS (Intelligent Accounting System). This system is a computer application system developed by Sinochem Corporation in October 1989 that is adapted to the management system of foreign trade accounting and corporate accounting. In October 1991, the man-machine parallel processing of accounting services was started. In April 1992, the manual accounting was officially canceled, and all financial services were processed using computers. In essence, foreign trade and accounting business can be divided into three links: