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帐务处理系统是电算化会计信息系统的一个子系统,在整个会计信息系统中,帐务处理系统处于核心地位。它具有以下两个重要特点:1.规范性强,一致性好,易于通用化。2.综合性强,系统地反映企业生产经营过程全部,并和其它子系统有机地结合在一起形成了完整的会计信息系统。因此无论是国内还是国外,各单位在开展会计电算化工作一般先从帐务处理子系统开始,迅速地建立起自己的会计信息系统;市场也可见到大量的帐务处理软件包。本文试以帐务处理系统为例进行中美比较,以期对读者有所启发。
Accounting system is a computerized accounting information system, a subsystem of the entire accounting information system, accounting system is at the core. It has the following two important features: 1. Normative, consistent, easy to universal. Comprehensive, systematic reflection of all the production and management processes, and organic combination with other subsystems together to form a complete accounting information system. Therefore, both domestic and foreign, all units in the implementation of computerized accounting generally begin with the accounting subsystem, quickly set up their own accounting information system; the market can also see a large number of accounting software packages. This article attempts to account processing system as an example to compare China and the United States, with a view to inspire readers.