谈会计电算化运行前、中应做工作

What to Be Done before and during Computer Accounting

本文主要分析了会计电算化实施前和实施中应做的一些工作。会计电算化运行前应做的一些工作包括正确认识会计电算化的作用;熟悉并掌握会计电算化工作的有关法规;建立健全单位相关规章制度;整理账目,结出各科目余额、认真对帐,编制余额平衡表和配备相关人员。会计电算化运行中应做的一些工作包括加强会计电算化人员教育,提高职业道德;对负责数据录入的会计人员进行授权;建立健全硬件、软件管理制度,严禁越权使用;建立健全各项规章制度,并遵照执行;做好数据备份工作和加强会计相关法规的学习,增强财务秘密保护意识。

This paper analyzes mainly what to be done for us accounters before and during computer accounting work, including accurately appraise its effect, master laws concerned, amplify necessary rules and regulations, square accounts, work out balance table, provide assistants concerned and improve their professional ethics, keep operating correctly, prohibit exceeding their power, work out the tactics of struggles against virus, make a copy of data, strengthen keeping finance secrets consciousness, etc.