摘要
电子计算机技术的迅猛发展，特别是网络技术的出现极大地改变了人们的生活，它也将改变企业的财务管理方式和财会人员的工作方式。政府必须加快制定有关的法律、法规，为会计电算化事业的良性发展提供保障；企事业单位的领导层必须认清形势、改变观念；会计人员的后续专业教育必须得到很好的落实。
With the rapid development of computer sklls especially the emerging of the computer network, there is a great change in people's lives. It will greatly change the financial management manner and the accountant's work. So the government should advance making some referential laws and rules in order to provide the law protection for computerized accounting. The leaders of the enterprises should realize the condition and change their conceptions. The accountant's continuing professional education should be carried out properly.
出处
《陕西省行政学院陕西省经济管理干部学院学报》
2001年第2期65-66,共2页
Journal of Shaanxi Administration School and Shaanxi Economic Management School
关键词
会计电算化
电子计算机网络
后续教育
法律
法规
computerized accounting
computer network
continuing professional education
