【正文】
ad of part of the brain done by the processing of accounting information, analysis and judgmental process. At present, the accounting puterization has developed into a financial puter science, management science, information science and accounting science as one of the new scientific and practical techniques, while the current puterized accounting academic research in financial accounting are also important areas. As with the timely and accurate accounting puterization, automation, standardization, and ease of storage characteristics, the study and strengthen the work of Computerized Accounting China accounting for the current modernization and promote the development of the accounting reform and information technology has an extremely important significance. Our puter accounting work, developed in the 20th century, 70’s has been 30 years. In these 30 years of the development process, has made great strides, mercialization, and generalized financial software has been widely used. Key words: Computerized Accounting。 Generalization 中華女子學(xué)院山東分院畢業(yè)論文 第 頁 (共 12 頁) 4 目 錄 1 緒論 ............................................................................................................................. 1 會計(jì)電算化產(chǎn)生的背景 .................................................................................. 1 實(shí)現(xiàn)會計(jì)電算化的意義 .................................................................................. 1 2 我國會計(jì)電算化的現(xiàn)狀 ............................................................................................ 1 對會計(jì)電算化的重要性認(rèn)識不足 .................................................................. 2 利用率不高 ...................................................................................................... 2 會計(jì)人員計(jì)算機(jī)業(yè)務(wù)素質(zhì)偏低,缺乏復(fù)合型人才 ............................ 2 會計(jì)電算化信息資源不能共享 ............................................................ 2 會計(jì)原始憑證仍是紙張數(shù)據(jù) .......................................................................... 2 會計(jì)電算化的政策法規(guī)不完備 ...................................................................... 3 會計(jì)電算化