财务电算化是通过电子计算机财务信息系统实现的,对会计核算的影响有诸多方面:大大提高了财务信息处理的速度和准确性,为电视台提供及时准确的财务信息,有助于在加强经费管理,加强节目生产制作管理,提高财务监管效能的同时,减轻财务工作人员的负担,使他们能从简单重复而又无味的记账算账中解放出来,以更多的精力从事更主要的节目生产管理和财务决策工作,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,能更有效地结合、互相补充,充分发挥各自的职能。财务电算化是电视台事业发展的一个历史性的飞跃。一、财务电算化普及程度不断提高财务电算化是集计算机学、信息学、管理学、会计学等学科知识为一体的一门综合性的边缘学科,其实质是将电子计算机为主的当代信息技术应用到 The computerization of finance is realized through electronic computer financial information system. There are many influences on accounting calculation: the speed and accuracy of financial information processing are greatly improved, the timely and accurate financial information for television stations is helped, Management, strengthen the production management of program production, improve financial supervision efficiency, at the same time, lighten the burden on finance staff so that they can be relieved from the simple repetitive and tasteless accounting and accounting, and devote more energy to more major program production Management and financial decision-making, so as to enhance the position of accountants so that the two major branches of accounting - financial accounting and management accounting, can be more effectively combined with each other and give full play to their respective functions. Computerized financialization is a historical leap in the development of television stations. First, the continued popularity of financial computerization Financial Computerization is a set of computer science, information science, management, accounting and other disciplines as a comprehensive knowledge of the edge of the discipline, its essence is the main computer Contemporary information technology applied to