会计电算化在现代企业管理中的作用

Functions of Accounting Computerzation in Modern Business Manage ment

会计电算化是企业管理现代化的必然要求．也是会计学自身改革和发展的客观需要，是时代发展的必然。本文从计算机的特点出发，探讨了实施会计电算的具体途径。

Accounting computerzation is essential both＇ to modern business management and to the self - reform and development of the accounting. Ways to carry out the accounting computerzation are discussed from the point of the characteristics of compnters.