论新会计准则对会计电算化系统的影响

On the Influence of the New Criterion in Accounting on the Accounting System By Electronic Data Processing

现行的会计电算化系统与会计模式之间存在着诸如某些会计凭证的编制违背复试记账原理,资产负债表中应收账款、应付账款、预收账款、预付账款、待摊费用、预提费用等项目的计算不符合现行会计模式的要求等矛盾,解决这些矛盾,应该培养大量高水平的会计电算化操作人才,现行会计模式也应该从会计观念、理论和方法等方面进行适应信息化时代的改革。

There are some contradictions between the present system of Accounting By Electronic Data Processing and accounting pattern： some formulation of accounting credence breaches the principle of double-entry accounting, and some calculations in Balance Sheet such as account receivable, account payable, deposit received, advance payment, deferred expenses, and accrued expense don＇t accord with the requirement of the present accounting pattern. To resolve these contradictions, it is supposed to train plenty of high-level operators, and the present accounting pattern should be fashioned in accounting concept, theory and method to adjust to the information age.