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当前随着Internet的普及,越来越多的企业利用网络进行电子商务交易,而电子商务作为一种快速有效的商业模式更能适应时代发展的要求。电子商务给传统会计理论带来了新的发展,而会计理论的发展也必然会带来实务的变化。在此时代背景下,原有封闭的、自成体系的会计电算化也开始以网络的形式实施,会计网络化、电算化已经成为一种发展趋势。会计电算化是指在会计工作中应用电子计算机技术的简称。具体地说是用计算机代替手工记账,算账,报账,用账以及代替部分人脑辅助管理的过程。本文试对会计电算化工作做一概括性的总论,并对会计电算化工作中的档案管理工作作了分析,最后提出了若干建议与对策。
With the popularity of the Internet, more and more enterprises use the Internet for e-commerce transactions. As a fast and effective business model, e-commerce can better meet the requirements of the development of the times. E-commerce has brought new development to the traditional accounting theory, and the development of accounting theory is bound to bring practical changes. In this era, the original closed, self-contained system of accounting computerization began to be implemented in the form of network. Accounting network and computerization have become a trend of development. Accounting computerization is the abbreviation of the application of computer technology in accounting work. Specifically, the use of computers instead of manual accounting, accounting, reimbursement, accounts and replace part of the brain-assisted management process. This paper tries to make a general summary of accounting computerization, and analyzes the file management work in the computerized accounting work. Finally, some suggestions and countermeasures are put forward.