浅谈会计电算化的发展

The Development of Computerized-Accounting

当前,会计电算化的广泛应用,有效地提高了会计工作效率和工作质量,快捷准确地传递了会计信息。但是随着信息技术网络化、国际化的发展,有必要研究会计电算化的局限性,为解决局限性应加速管理会计和审计工作的电算化,还应实施会计信息知识的网络化。

The article discusses the limitations of computerized-accounting, and expounds the importance of speeding up computerized management accounting and computerized auditing work and of bringing networked accounting information knowledge into effect to solve the problem of the limitations.