试论会计电算化原始数据的采集及质量控制

On the Collection of the Original Data of Computerized Accounting System and the Quality Control in This Process

实施会计电算化后,获取高质量的原始数据是至关重要的。指出原始数据的质量特征是充分性和可靠性,在此基础上进行原始数据的采集分析,最后提出原始数据的采集控制措施。

To achieve the original data of high quality is very important in the computerized accounting system. It points out that the characteristics of original data are abundance and reliability, on whose basis, the collection of original data is analyzed. At last it introduces some ways to control the collection of the original data.