【摘要】 会计电算化是现代企业管理的重要组成部分,是促进会计处理方法科学化、标准化、程序化的重要保证。飞速发展的社会主义市场经济需要快速、准确的信息处理和分析系统,这就要求作为信息加工厂的会计的方法与手段,必须首先进行现代化的武装。这是会计必须逐步实现电算化的社会必然。目前,由于这项工作尚处于发展阶段,加之会计电算化管理经验不足,在实施过程中遇到许多问题。现就此提出我国会计电算化由核算型向管理型发展,由单机处理向网络化发展,由模拟手工向智能化方向发展,以及向国际化财务发展的思路。更多还原

【Abstract】 Accounting by EDP is an important part of modern business administrations and an important assuranceses in promoting accounting treatment methods scientification, standardization, of procedurization. The rapid development of socialist market economy needs fast, accurate information processing and analytical system, so it requires accounting method and means as the information processing to be fully armed at first. This is an inevitable trend to realize the Electronic Data Processing progressively. However, for the lack of experience concerned since this task remains a primany stage, it is possible to meet all kinds problem during its application. The paper proposes the thought of realizing the internationalization of Chinese accounting by EPP, from calculation orientation to management orientation, from single computer operation to network operation, from manual simulation to AI operation.更多还原