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会计电算化取代手工会计是不可逆转的历史潮流,而煤炭行业是我国国民经济的重要支柱产业,传统的手工会计核算已无法适应煤炭业快速发展的需要,本文从煤炭企业的会计电算化入手,分析了电算化工作条件下对煤炭企业审计工作的影响并提出了相对应的对策。
Accounting computerized to replace manual accounting is an irreversible trend of history, and the coal industry is an important pillar industry of our national economy, the traditional manual accounting has been unable to meet the needs of the rapid development of the coal industry, this paper from the accounting of coal enterprises Starting with the analysis of the computerized working conditions on the audit of coal enterprises and put forward the corresponding countermeasures.