企业会计电算化与内部控制（Computerization and internal control of Enterprise Accounting）.docVIP

企业会计电算化与内部控制（Computerization and internal control of Enterprise Accounting） Computerized accounting is mainly based on electronic computers, modern electronic technology and information technology applied to the accounting entity Short for. Is the computer instead of manual bookkeeping, accounting, accounting, implementation, audit and some need The process of statistics, analysis, judgment, and even decision-making of accounting information (data) completed by the human brain. Based on its own characteristics, compared with the original books, with high speed, large storage capacity, high Data sharing, retrieval, query speed, easy to make statements, accurate data analysis and so on. Its make It can save a lot of effort, material resources and time. In China, accounting computerization has more than ten years of history, since 90s, with the computer technology The rapid development of computerized accounting software has also developed from simple numerical calculation to comprehensive numerical accounting To the artificial intelligence accounting management information system stage, it can be said that great progress has been made. Already through The Ministry of Finance approved software has more than 40, coupled with the use of the finance department and approved by the provinces, amounting to More than 200 kinds. One such system, UF, universal, is China software has more mature. Coupled with the various enterprises Institutions to develop their own, but also too numerous to mention. Of course, due to the characteristics of accounting work itself, the development of computerized accounting software has always been subject to some Problem obsession. This paper intends to make some humble comments on some problems existing in the process of computerized accounting in china, For discussion. First, the main problems (I) poor compatibility. Since each system is developed by itself, different operating platforms are used And support software, data structures, programm