摘要
在电算化的环境下,会计核算手段和方法发生了很大的变化,会计数据处理的过程也就具有了新的特征,而原有的会计内部管理制度和方法有些已逐步失去效用。为了保证会计电算化系统正常、安全、有效地运行,全面提高会计工作的效率和质量,必须采取新的管理方法。阐述了会计电算化的基本特征及其质量管理(TQM)要求,以及全面质量管理理念在会计电算化系统中的应用。
In the computerized environment, the means and methods of accounting in a great change, in the accounting data processing also have a new feature , the original accounting system and internal management methods have gradually lost some effectiveness. In order to ensure the computerized system to operate normally, safely and effectively, and comprehensively improve the efficiency and quality of accounting, we must adopt new methods of management. This paper expatiates on the basic characteristics of computerized accounting and quality management requirements, as well as total quality management concepts in computerized accounting systems.
出处
《价值工程》
2008年第8期84-87,共4页
Value Engineering
关键词
会计电算化
全面质量管理(TQM)
内部管理
computerized accounting
total quality management（TQM）
internal management
