摘要
随着计算机在会计领域的应用,我国的会计电算化已经历了尝试阶段与稳定发展阶段,正在向管理型会计软件发展阶段迈进。然而,在实践中还存在会计人员计算机业务素质偏低、会计电算化软件不能真正满足会计电算化需要、相关法规尚不完善等问题,必须采取有力措施加以解决。只有准确把握会计电算化内涵及发展趋势,使应用软件向平面化、集成化和人性化方向发展,才能推动我国会计电算化事业的健康发展,实现会计电算化由核算型向管理型、决策型的转变。
With the application of computer in the field of accounting,our A-C has passed the stage of test and steadiness,and now is moving towards the atage of management style accounting software.There still remain the question of low quality of accountants in usng computers.A-C software can't really meet the need of A-C, and there is no flawless law concerning available.All these need to be dealt with thoroughly. Only by correctly grasping the connotation and development tendency of A-C and by making the software to be a platform,to be integrated and humanitarian,can the course of A-C develop healthily,and the change of A-C from the type examination & calculation to management and policy-making be realized.
出处
《渤海大学学报(哲学社会科学版)》
2004年第2期84-87,共4页
Journal of Bohai University:Philosophy & Social Science Edition
关键词
会计电算化
中国
会计软件
财务管理
核算型
决策型
管理型
account-computerization(A-C)
finance and account management
type of calculation & examination
type of policy-making
type of management
development tendency