会计电算化优势发展趋势.docVIP

中 南 大 学 现 代 远 程 教 育 毕 业 论 文 论文题目 会计电算化的优势及发展趋势 姓 名 敦 艳 专 业 会计学 层 次 本 科 入学时间 2004年9月 管理中心 河南电大 学习中心 河南电大 指导教师 张广增 2006年 5月30日 会计电算化的优势及发展趋势 会计电算化的优势及发展趋势 [摘要]：在飞速发展的信息社会中，计算机的运用已渗透到各个领域。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。它主要是应用电子计算机代替人工记帐、算帐、报帐，以及代替部分由大脑完成的对会计信息的处理、分析和判断的过程。[ Summary]:In fly soon develop of information society, the usage of the calculator has already seeped through the each realm.Accountancys COBOL turn applies to the accountancy for the contemporary electronics and the information techniques of the lord work is with the computer of brief name.It mainly is an applied computer to replace the artificial open account and do accounts, report the debt, and replace the part to be complete by the brain of to the process of the processing, analysis and judgment of accountancys information.The universality and applications that accountancys COBOL turn, made the accountancy check the usual management work of the form, traditional inner-controlled system, business enterprise to take place the variety first, and still eased the labor strength of the accountant, raising the work efficiency, the energy and work the point changes direction to strengthen the accountancy management and direct aspect.Also promoted the norm that accountancy work turn the next in order, raise the accountancy the work quantity, also promote the accountant business character raise. Because the wealth will work the characteristics of the oneself, the machine-readable chemical engineering of accountancy of our country makes to lack the united programming and organizations to moderate, making business enterprise also existed the certain problem in the process of apply