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信息时代的到来,会计电算化的应用问题逐渐暴露出来,比如会计电算化系统相对独立,不能和企业其他系统相结合,难以实现信息的共享和交互;会计电算化依据的信息技术已不能满足信息时代发展的需求等,某种程度阻碍了企业信息化构建的步伐,甚至使企业在市场中丧失竞争优势,由此可见,会计信息化是会计工作发展的必然趋势。因此,会计电算化向会计信息化转变的研究受到会计行业的广泛关注。本文着眼于会计电算化的应用效果和存在问题,深入研究了会计电算化向会计信息化转变的可行性,最后提出了会计电算化向会计信息化转变的方式。
The advent of the information age, the application of accounting computer gradually exposed, such as accounting computerized system is relatively independent, can not be combined with other business systems, information sharing and interaction is difficult to achieve; accounting computerized information technology has been Can not meet the needs of the development of the information age, etc., to a certain extent, impede the pace of building enterprise information, and even make enterprises lose their competitive advantage in the market. Therefore, accounting informationization is an inevitable trend of accounting development. Therefore, the study on the change of accounting computerization to accounting information has drawn wide attention from the accounting profession. This paper focuses on the application effect and existing problems of accounting computerization, deeply studies the feasibility of accounting computerization to accounting informationization, and finally puts forward the way of accounting computerization to accounting informationization.