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随着经济的不断发展,会计领域中的信息与资料也越来越多,对于企业来说,会计工作不仅需要满足企业的内部需求,还需要满足企业的外部发展,而会计信息凭证是企业经济活动重要的依据,更需要受到充分的重视。随着科学技术的进步,会计原始凭证的电子化与规范化已经成为当前主要的发展趋势,本文便以原始凭证电算化的问题为研究基础,对原始凭证的电子化与规范化进行探讨与研究。
With the constant development of economy, there are more and more information and materials in the field of accounting. For enterprises, accounting work not only needs to meet the internal needs of enterprises, but also meet the external development of enterprises, while the accounting information vouchers are the enterprises’ Activities important basis, but also need full attention. With the advancement of science and technology, the electronicization and standardization of the original vouchers of accounting have become the main trends at present. In this paper, based on the computerization of the original vouchers, this paper discusses and studies the electronicization and standardization of original vouchers.