试述会计电算化的功能与作用

The Functions and Roles of Computer Accountant

随着会计电算化的普及 ,会计电算化在会计工作中产生了无可估量的重大作用。首先提高了会计核算的质量和效率 ,促进了会计工作的规范性 ,增强了提供信息的能力 ;为国家加强宏观调控和管理提高经济效益创造了条件 ,实现了会计信息系统的共享 ;其次 ,促进了会计理论的发展 ,计算机网络特别是国际互联网的出现 ,使得会计信息由封闭逐渐走向开放。这就需要国家对信息的保密与披露、管理与使用制定相应的理论指导和对有关的管理制度进行规范 ;

With the widespread of computer accountant, it plays a significant role in accounting. Firstly, it promotes the quality and the efficiency of the accounting standard, benefits information controlling, creates good conditions for regulation and management, and achieves the common share of the accounting and information system; Secondly, it promotes the development of the accounting theory. As the using of Internet make accounting information open to public, it is suggested to set regulations to protect secret accounting information. Lastly, computer accountant can create brilliant prospect for practical mathematics.