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会计电算化是以电子计算机为主的当代电子和信息技术应用到会计工作中的简称。会计电算化是会计发展史上的一次革命,它促进会计工作标准化、制度化、规模化,对会计工作的各个方面都产生了深刻的影响。本文在分析会计电算化对会计及会计工作产生影响的基础上,就如何提高财会人员会计电算化水平提出了设想和对策。
Accounting computerization is the abbreviation of the contemporary electronic and information technology applied to the accounting work based on the electronic computer. Accounting computerization is a revolution in accounting history. It promotes the standardization, institutionalization and scale-up of accounting work and has a profound impact on all aspects of accounting work. Based on the analysis of the impact of accounting computerization on accounting and accounting work, this paper puts forward some ideas and countermeasures on how to improve the accounting computerization level of accounting personnel.