电算化会计模式下的会计职能及其实现

Function of Accounting and its Reality in the Model of Computer Accounting

分析了电算化的会计职能及其实现的条件，提出了在电算化模式下，会计职能的重点是分析经济效果，预测经济前景，参与经济决策．

This paper analyses the function of accounting under the computeriarionaccounting,and the condition to realize it with the ordinary language and gives thAt functionof accounting is analysis forecast and decision in the computer.