浅谈会计电算化的利与弊

Discussed shallowly how accountant the computerization the advantage and shortcoming

随着高科技时代的到来，计算机已经是不可缺少的办公设备和工具，普及应用到了各个领域，尤其是需要大量计算的会计工作。现在的会计电算化也不在是以前的对会计账目和工资等数据进行简单的计算，而是随着各种会计软件的开发，广泛应用于所有的会计工作上，但是电算化给会计工作带来众多利益的同时，也存在着著多的弊端，如网络黑客的出现，计算机病毒的侵入，使得会计数据在网络的世界里，随时都有被册除和盗用、篡改的可能，这就要求我们普及会计电算化的同时，加强对计算机理论知识的学习，深入了解计算机的使用程序，合理使用计算机，也要防范计算机可能带来的风险，更好的利用电算化，做更多的会计工作。

Along with the high tech time arrival, the computer already was the essential office equipment and the tool, the popularization applies each domain, needs to calculate massively in particular accountancy. Present accountant the computerization in was not before to data and so on accounting book and wages carries on the simple computation, but was along with each kind of accountant the software development, widely applied in all accountancy, but the computerization the accountancy brought the multitudinous benefits for at the same time, also had bit by bit many malpractices, like the network hacker＇s appearance, computer virus＇ invasion, caused the accounting data in the network world, all had as necessary by the book except with the embezzlement, the interpolation possibility, this requested us to popularize accountant the computerization at the same time, strengthened to the computer theory knowledge study, understood thoroughly the computer the utility program, used the computer reasonahlyAlso must guard against the risk which the computer possibly brings, the better use computerization, does the more accountancy.