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会计科目是会计账户设置的基础和依据,决定了会计核算的准确性与会计信息质量披露的可靠性,对企业经济业务和管理产生重大影响。随着会计信息化逐步取代会计电算化,云计算,大数据时代的到来,自动化程度越来越高,会计信息系统的初始化设置变得尤为重要,对会计科目设置的合理化与规范化程度要求空前提高。同时,会计科目的设置还对会计信息系统功能的拓展产生重要的制约作用,直接影响会计信息系统的运行效率。会计科目的设置在此背景下显得尤为重要。
Accounting is the basis and basis for the setting of accounting accounts, which determines the accuracy of accounting and the reliability of accounting information quality disclosure and has a significant impact on the business and management of the enterprise. With the gradual replacement of accounting informatization accounting accounting, cloud computing, the advent of big data era, the degree of automation is getting higher and higher, the initial setting of accounting information system has become more and more important, the demand for the rationalization and standardization of accounting subjects is unprecedented improve. At the same time, the setting of accounting subjects also has an important restriction on the development of accounting information system functions, which directly affects the operating efficiency of accounting information system. Accounting settings in this context is particularly important.