摘要
分析了我国会计电算化的功能 ,重点对其发展过程中存在的问题 ,提出了相应的对策 ,并指出我国应大力开展电算化理论研究 ,积极稳妥地进行会计实践 。
The function of accounting by electronic data processing is analyzed in this paper. And aimed at the existed problems in development processing some countermeasures are mainly given. The result that theory research about accounting by electronic data processing should be energetically carried out is obtained. In addition to it, actively carrying out account practice also can promote the development of economy establishment.
出处
《山西建筑》
2002年第9期128-129,共2页
Shanxi Architecture
关键词
会计电算化
会计信息
会计核算
会计管理
中国
accounting by electronic data processing, account information, account adjustment, account management
