会计电算化情况下财务指标计量的滞后与改进

The Lag and Improvement of Finacial Measures Computation in Computer Accountant

会计电算化的普遍应用改变了传统的会计核算方法和核算体系的局限性 ,但是对企业效绩评价指标的计量仍然存在滞后状况。指标计量中局限于某一时点 ,容易造成人为操纵的漏洞 ,对有关方面形成误导 ,应该从动态变化角度提出改进措施。

The application of computer accountant varied the shortcoming in traditional accounting methods and accounting system, but the computation of enterprise performance evaluation indicator still lagged. This paper analyzes the lag problem exist in some financial measures from both accountant hypothesis and computation time, and promotes related improvement countermeasures considering to dynamic variety.