会计核算体系的改造及电算化

Reform of Accounting System

为实现会计的管理职能，适合管理信息需求的复杂性、多样性，须改造会计核算体系，使财务会计、管理会计融为一体．改造的思路是扩大核算空间和扩大分类法的种类和分类法本身，在计算机条件下的改造方案主要是对事项的完整描述。这种改造，对会计电算化有若干启示。

This paper suggests that accounting system must be reformed so that management and financial accounting can be linked to meet the management function of accounting and the various managerial needs. The idea of reform is to increase methods of classification and expand the classification itself. The transactions must be characterized completely in modem and technical system.