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会计电算化既是现代化的会计工具,又是会计现代化的经济管理方式和科学管理手段。江西省南昌市社会保险事业管理处近年来将电算化运用于出纳工作的日常核算,取得了初步成效。 南昌市社会保险事业管理处管辖着全市4000多个单位的养老、生育保险业务及与之相适应的财务核算,各项基金收、支业务单据平均每天可达280多份。为保证各项基金财务核算日清月结,做到会计帐与出纳帐相符,出纳帐与银行帐相符,该处经近1年的模索和实践,设计出一套适合
Accounting computerization is both a modern accounting tool, but also a modern economic management methods and scientific management tools. Nanchang City, Jiangxi Province Social Insurance Administration in recent years will be computerized cashier daily routine accounting, and achieved initial results. Nanchang Social Insurance Administration manages more than 4,000 units in the city’s pension, maternity insurance business and its corresponding financial accounting, the various funds received, supporting business documents an average of up to 280 per day. In order to ensure the liquidation of the financial accounting of all funds, so that the accounting and the cashier’s account, the cashier’s account and the bank’s account, the department has been nearly a year’s modeling and practice to design a suitable