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近年来,我国会计电算化的发展非常迅速,但就普及率来看,还是很低的,特别是施工企业,开展会计电算化的单位只是极少数。财政部在《关于大力发展我国会计电算化事业的意见》中,提出了到2000年,力争达到有40-60％的大中型企事业单位和县级以上国家机关在帐务处理、应收应付款核算、固定资产核算、材料核算、销售核算、工资核算、成本核算、会计报表生成汇总等基本会计核算业务方面实现会计电算化的目标。因此,如何在短时期内将施工企业特别是大中型施工企业的会计电算化开展起来,是一项十分紧迫的任务。
In recent years, the development of computerized accounting in China has been very rapid. However, in terms of penetration rate, it is still very low. Especially for construction enterprises, there are only a handful of units that conduct computerized accounting. In the “Opinions on Vigorous Development of Accounting Computerization in China”, the Ministry of Finance proposed that by the year 2000, strive to reach 40-60% of large and medium-sized state-owned enterprises and institutions and state organs above the county level in accounting treatment, receivables Accounting payables, fixed assets accounting, material accounting, sales accounting, payroll accounting, cost accounting, accounting report generation and other basic accounting business accounting to achieve the goal of computerization. Therefore, how to carry out the computerized accounting in construction enterprises, especially large and medium-sized construction enterprises, in a short period of time is a very urgent task.