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一、企业必须高度重视会计电算化的作用 目前,尽管不少企业对实现会计电算化的作用有一定的了解和认识,全国各地都在积极地推行会计电算化,会计电算化以其高效、自动、方便、准确、及时等优点正日益受到广大财会人员的欢迎,但由于会计电算化工作在我国还处于生长发育期,相当数量的企业会计电算化的进程很不理想,未能将其摆到应有的位置。具体来说主要表现如下: ①企业对实现会计电算化的作用缺乏认识和了解。不少国有企业由于体制及机制的局限,它们通常具有产权不明晰、权责不明确、政企不分开、管理不科学等特点,没有真正面向市场、真正
First, companies must attach great importance to the role of computerized accounting At present, although many companies have a certain understanding and understanding of the role of accounting computerization, throughout the country are actively promoting computerized accounting, computerized accounting However, due to the fact that accounting computerization work is still in the period of growth and development in our country, a considerable amount of enterprise accounting computerization process is not ideal, Failed to put it in place. Specifically, the main performance is as follows: ① Enterprises lack of understanding and understanding of the role of computerized accounting. Due to the limitations of the system and mechanism, many state-owned enterprises usually have the characteristics of unclear property rights, unclear powers and responsibilities, inseparable government and enterprises, unscientific management, etc. They are not really market-oriented and genuine