试论电子商务时代的财务电算化

On finance COBOL Turns in the Electronic Commerce Ages

我国的财务电算化呈现稳步的发展态势。随着计算机在财务领域的广泛应用,对会计工作岗位分工、数据存储等方面产生了一系列影响,使原来的手工操作系统的内部控制制度不能与之完全适应。构建适合于企业发展的财务电算化系统,显得日益迫切。同时,由于财务电算化工作组织和业务实施等方面的原因,所导致的会计信息失真、不合理、不合法等方面的控制问题,已引起相关方面的高度重视。

COBOL turns in our country presents the steady development situation. Along with the computer used extensively in the finance realm, a series of influence was produced in some aspects,for example, the accountancy pest division of work,the data saving etc. ,which can＇t make the internal control systern of the original handicraft operation adapted with it completely. To set up the system of the finance COBOL which applied to the business enterprise development seems to be increasingly urgent.At the same time,owing to some problems caused by the organization of the finance cobol or businesses carried out etc., the department concemed have already attached great importance to the control problems of illegality, irrationality, and accountancy＇ s information distortion etc.