浅议会计电算化过程中存在的问题及对策

Discussion on the Problems in and Countermeasures for the Accounting Computerization

阐述了实行会计电算化过程中存在的问题,重点探讨了会计电算化过程中财务软件是否应设计"反记账"和"反结账"功能的问题,并提出了进一步完善会计电算化工作的建议。

This paper expounds the problems existing in the course of the accounting computerization, and emphatically probes into the problem of whether should the financial software design the functions of anti-bookkeeping and antisettlement in the course of the accounting computerization, and puts forward some suggestions on further perfecting the work of the accounting computerization.