会计电算化的价值地位及其实现途径的探讨

A Discussion on the Value and Realization of EDP

从计算机在会计方面的应用出发 ,对会计电算化的含义与内容、会计电算化的作用及意义作了详细的阐述 ,并对会计电算化发展缓慢的原因进行了初步的探讨 。

With an eye to the application of computers in accounting, detailed illustration is made on the meaning, the content, the functions and the importance of electronic data processing(EDP). At the same time, a preliminary discussion is made on the causes of the slow progress in EDP with practical proposals put forward to solve the problem.