浅谈会计电算化下的错账更正方法

How to Make Corrections of Accounting by EDP

在会计电算化条件下 ,由于主观或客观方面的原因 ,账务处理难免会出现差错。对于电算化条件下的错账如何更正 ,目前的会计法规只作了原则性的规定 ,无具体的操作实务指导。笔者分析了相关会计法规的具体要求 ,指出了目前法规制度的不足 。

Under the condition of accounting by EDP,the errors of account appear unavoidably for subjective orobjective reasons.Butthe presentaccountingregulationonlyhas the regulationofprinciˉple,and there is no concret operation to follow,so howto make corrections is not an easy task for accountants.The author analyses the concrete request for relevant accounting regulation,points out the deficiency of the regulation system at present,puts forward his own views.