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第一章 总则 一、为了指导和规范基层单位会计电算化工作,推动会计电算化事业的健康发展,根据《中华人民共和国会计法》和《会计电算化管理办法》的规定,特制定本规范。各企业、行政、事业单位(简称各单位)可根据本规范的要求,制定本单位会计电算化实施工作的具体方案,搞好会计电算化工作。各级财政部门和业务主管部门可根据本规范,对基层单位开展会计电算化工作进行指导。 二、会计电算化是会计工作的发展方向,各级领导都应当重视这一工作。大中型企业、事业单位和县级以上国家机关都应积极创造条件,尽早实现会计电算化;其他单位也应当逐步创造条件,适时开展会计电算化工作。
Chapter I General Provisions 1. In order to guide and standardize the accounting computerization of grassroots units and to promote the sound development of the computerized accounting business, special provisions have been made in accordance with the Accounting Law of the People’s Republic of China and the Administrative Measures on Accounting Computerization This specification. Each enterprise, administrative and institutional unit (hereinafter referred to as “unit”) may, in accordance with the requirements of this Code, formulate specific plans for the implementation of computerized accounting in its own unit and do well in computerized accounting. Financial departments and business departments at all levels may, according to this code, conduct guidance on the computerization of accounting conducted by establishments. Second, accounting computerization is the development direction of accounting work, leaders at all levels should attach importance to this work. Large and medium-sized enterprises, institutions and state organs above the county level should actively create conditions for the early realization of computerized accounting; other units should also gradually create the conditions for the timely conduct of accounting computerization.