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会计是通过计算机会计信息系统的实现,大大提高了会计信息的处理速度和准确性,为用户提供及时准确的会计信息,有助于加强管理,提高企业竞争能力,能有效的减轻会计人员的负担,从而提高会计人员的地位,使会计的两个主要分支财务会计和管理会计能更有效地相互结合,相互补充,充分发挥各自的职能.时代越发展,会计电算化越普及,愈加显示出其提高企业财务工作效率的作用。然而会计电算化下的企业内部控制度也产生了些新的问题,并对新时期的会计工作提出了新要求,成为会计电算化发展的瓶颈。
Accounting is through the realization of computer accounting information system, greatly improving the accounting information processing speed and accuracy, to provide users with timely and accurate accounting information, help to strengthen management, enhance the competitiveness of enterprises, can effectively reduce the burden on accountants , So as to enhance the position of accountants so that the two major branches of accounting can better integrate their financial accounting and management accounting with each other and give full play to their respective functions.With the development of the times and the popularization of computerized accounting, It enhances the efficiency of corporate finance work. However, the internal control of the computerized accounting has also created some new problems, and new requirements for accounting work in the new period has become the bottleneck of the development of computerized accounting.