关于会计电算化运用的探讨.doc

PAGE 10 - 关于会计电算化应用的探讨 内容摘要 随着信息化的推进，对于会计行业实行会计电算化是一个势在必行的发展趋势，会计电算化是集会计专业理论知识与计算机操作技能于一体的一门学科，因此会计电算化的应用，对会计人员提出了更高的要求。既要求会计人员要掌握一定会计专业知识，还要掌握相关的计算机知识，财务软件的使用技术、保养和维护、管理等多方面的知识。同时，电算化代替了手工做账，在数据计算，报表分析，图标直观显示等方面给企业带来方便，数据没有了“纸”介质，对于档案管理给企业提了更高的要求。信息化时代下，各种介入需要密码，对于会计人员的职业素质方面也提了新要求，禁止泄露密码。此文 就我个人观点谈一下企业实行电算化会计应当注意的问题，及一些应对措施。 关键词：信息化 会计电算化 会计人员  Abstrct Along with the informationization advancement, the profession implements accountant regarding accountant the computerization is an imperative trend of development, accountant the computerization is collection accountant the specialized theory knowledge and the computer operation skill in a body discipline, therefore accountant the computerization application, set a higher request to the accounting personnel.Also requests the accounting personnel to have to grasp certain accountant the specialized knowledge, but also must grasp the related computer knowledge, the financial software use technology, the maintenance and the maintenance, the management and so on the various knowledge.At the same time, the computerization replaced has made the account manually, in the data computation, the statement analysis, aspects and so on icon visual display brought conveniently to the enterprise, the data “the paper” the medium, has not put forward a higher request regarding the records management to the enterprise.Under the informationization time, each kind of involvement needs the password, has also put forward the new request regarding accounting personnels professional quality aspect, the prohibition revelation password. Key word:Informationization; Accountant computerization; Accounting personnel; 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc221796761 中文摘要 (Ⅰ) HYPERLINK \l _Toc221796762 英文摘要 PAGEREF _Toc221796762 \h (Ⅱ) TOC \o 1-3 \h \z \u HYPERLINK \l _Toc222032490 第1章 会计电算化………………………………………………………………………( PAGEREF _Toc222032490 \h 4) HYPERLINK \l _Toc222032491 1.1会计电算化的含义 PAGEREF _Toc222032491 \h (4) HYPERLINK