会计电算化的现状与发展.docVIP

会计电算化的现状与发展 ［ ］随着计算机为主的当代电子技术和信息技术在会计实务中的应用，会计结算已 越来越多地由计算机代替人工来完成。与原始的账簿相比，会计电算化具有运算速度快、存 储容量大、高度数据共享、检索查询速度快捷、制作报表容易、数据分析准确等特点。 现在执业会计人员需要参与会计信息系统的设计并在会计业务中使用计算机；会计管理 人员需要评价会计信息系统的使用状况，利用会计信息分析企业的财务状况和经营成果，参 与企业的决策：内部审计和外部审计人员需要审核和评价会计信息处理的质量，评价输入和输 出会计信息的正确性:会计咨询人员需要为企业提供会计信息系统的设计、实施、评价和使用。 会计电算化的使用，可节约大量人力、物力和吋间，成倍地提高了工作效率。 ［关键词］会计使用实施提高 Present situation and the development of accounting computerization [Abstract]Along with the computer of modern electronic technology and information technology application in accounting practice，accounting settlement has been more and more by a computer to replace artificial to complete. Compared with the original books，accounting computerization has quick computing speed and large storage capacity，high data sharing and retrieval query speed fast, easy production reports，data analysis，accurate, etc. Now practising accountants need to participate in the design of the accounting information system and the use of computers in accounting business; Accounting management needs to evaluate the use of accounting information system，using accounting information analysis the financial position and operating results of an enterprise，to participate in enterprise decision-making, internal audit and external audit personnel need to review and evaluate the quality of accounting information processing，to evaluate the correctness of input and output of accounting information，accounting advisory personnel needs for the enterprise to provide accounting information system design，implementation，evaluation and use. The use of computerized accounting，can save a lot of manpower, material resources and time，exponentially increase the working efficiency. [Key word] accounting application implementation improve 目录 TOC \o 1-5 \h \z 弓IW 5 HYPERLINK \l bookmark4 \o Current Document \h 一、 会计电算化在现实工作的重耍作用 5 HYPERLINK \l bookmark5 \o Current Document \h （一） 减轻劳动强度，提高工作效率 5 HYPERLINK \l bookmark3 \o Current Document \h （二） 全面、及时、准确地提供会计信息 5 HYPERLINK \l bo