摘要
会计电算化的发展离不开会计软件的发展。目前 ,核算型会计软件已经严重制约了会计软件的使用和推广 ,阻碍了会计电算化事业的发展 。
Electronic data processing accounting is indispensable for the development of accounting software. The calculating type of accounting software has become an obstacle to the application and popularization of accounting software, and hinders the further development of electronic data processing accounting, so it is necessary to transform the calculating type to the managing type. The problems that may arise in the course of the transformation are described and the countermeasures are presented in order to guarantee the safety and reliability of the accounting information.
关键词
核算型会计软件
管理型会计软件
会计电算化
会计信息系统
会计模式
calculating type of accounting software
managing type of accounting software
electronic data processing accounting