论文部分内容阅读
伴随经济全球化逐渐深入,我国企业也越来越多的应用会计电算化。信息化的普及给我国企业带来了更好的效率,也实现了长期以来通过机器帮助人力工作的梦想。与传统的人工操作会计方式比较,会计电算化的方式既是对会计内部控制工具的改变,也同时是在我国企业信息化处理流程、处理途径以及内部控制管理方法等方面的改革。本文分析了会计电算化所带来的优势以及存在的问题,指出如何在提高会计处理的及时性、准确性的同时确保会计电算化的安全已成为各电算化单位需要解决的问题。
With the gradual deepening of economic globalization, Chinese enterprises are also more and more applications of computerized accounting. The popularization of information has brought greater efficiency to our enterprises and realized the dream of long-term helping people work through machines. Compared with the traditional accounting methods of manual operation, the way of computerized accounting is not only the change of the internal control tools of accounting, but also the reform of the process of enterprise information processing, the processing ways and the management methods of internal control in China. This paper analyzes the advantages and problems existing in accounting computerization, and points out how to ensure the computerized accounting security while improving the timeliness and accuracy of accounting treatment has become a problem that all computerized units need to solve.