摘要
会计电算化的实施,是电算化在财务工作中应用的第一步,对以后电算化的逐步推广,确立电算化在财务工作中的中心地位,建立电算化环境下的内部牵制,防止用计算机窃取财务机密,进行经济犯罪等,具有重要的意义。二十多年来,我国会计电算化的发展取得了举世瞩目的成就,但在实施中仍然存在许多问题,本文拟就这些问题提出几点建议。
It is the first step to implement the computerized accounting in finance.It is of significance in many aspects:the further popularity of it,the establishment of its central position in finance,setting up the inner control to prevent stealing financial secrets and commiting economic crimes by computer,and so on.The development of the computerized accounting in China has produced a great achievement in the past twenty years.But there are still many problems in implementing it.This paper will put forward some suggestions to resolve these problems.
