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回归绩效考核的本质(Return to the essence of performance appraisal)
回归绩效考核的本质(Return to the essence of performance appraisal) [CLC]F231.4 [document code]A [article number]1009-9646 (2011) 03-0029-02 First, an overview of accounting computerization Computerized accounting is the application of modern electronic and information technology in the traditional accounting work in short, mainly reflected in the application of the electronic computer. Since the development of accounting computerization is the new scientific and practical technology and a combination of modern accounting, computer science and management science. Compared with the situation abroad, the accounting computerization in China started late, from the end of 70s so far only 20 years of history, is divided into start, application, popularization and improvement of three stages of development. Computerized accounting application in accounting and financial management of all aspects of work, not only to replace the original manual operation, to a certain extent part of the implementation of the decision of information analysis and prediction of the information science and technology, the degree of modernization of accounting work is increasing, not only to improve the accounting management level and promote the enterprise economy benefit. From the traditional accounting to computerized accounting process in the accounting computerization in our country has made no small achievement. The application of computerized accounting, the accounting personnel will be part of the time and energy for analysis and comprehensive financial data, improve the accounting work level, height and depth, to provide timely and accurate financial information for the enterprise to provide a complete property for scientific decision of enterprises financial analysis data support, to enhance the core competitiveness the enterprise in the market. It should be noted that due to the particularity of the development of information technology and financial work of the society and the market change ra
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