基于电算化的财会处理方案研究

Study on computer based accounting process scheme

近年来,计算机应用在各行各业中不断普及,极大地促进了科技的发展和社会的进步,在社会的各方面都产生了深远的影响,以计算机为基础的电算化技术成为财会领域的必然趋势。通过电算化取代传统的人工记账、算账,能够极大提高财会管理效率,取得良好的经济效益。本文在介绍了我国财会处理电算化现状的基础上,针对电算化存在的一些问题提出了系统性的电算化财会处理方案,能够有效提高财会管理水平和经济效益。

In recent years, the expansion of computer application in all fields promoted the development of science and technology and the progress of the society. Computer based accounting computerization has become the tendency of accounting business. Through replacing account in handwork by computer, it can raise efficiency of accounting management and make good economic sense. In this paper, the situation of accounting computerization in our country is introduced, after which a computer based accounting process scheme is promoted. In this scheme, the management level can get raised and economic efficiency can be achieved.