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展和電算化信息系統(tǒng)的普及應(yīng)用,新的問(wèn)題和新的課題將不斷出現(xiàn) ,如:信息處理網(wǎng)絡(luò)建立后,企業(yè)將如何做到既及時(shí)合法提供會(huì)計(jì)信息,又能有效保護(hù)商業(yè)秘密;信息經(jīng)濟(jì)將對(duì)現(xiàn)行會(huì)計(jì)理論和方法產(chǎn)生什么影響等。因此,會(huì)計(jì)電算化必須有一套相應(yīng)的規(guī)章制度來(lái)規(guī)范和管理,單位各級(jí)領(lǐng)導(dǎo)和會(huì)計(jì)人員要提高認(rèn)識(shí),把電算化管理制度的制定和落實(shí)作為搞好會(huì)計(jì)電算化工作的貢點(diǎn)來(lái)抓,使電算化納入科學(xué)化、規(guī)范化的軌道。電算化在會(huì)計(jì)工作中起著越來(lái)越重要的作用,這是一種必然的趨勢(shì),所以我們更應(yīng)該不斷地完善會(huì)計(jì)電算化在企業(yè)中的應(yīng)用。 加強(qiáng)企業(yè)的內(nèi)部審計(jì) 12 企業(yè)內(nèi)部審計(jì)人員要定期檢查電算化部門(mén)的各項(xiàng)規(guī)章是否符合整個(gè) 單位的基本政策和規(guī)定,對(duì)會(huì)計(jì)信息處理、記錄保存、報(bào)告產(chǎn)生和環(huán)境安全等相關(guān)的控制進(jìn)行評(píng)價(jià)和驗(yàn)證,并利用計(jì)算機(jī)輔助技術(shù)對(duì)計(jì)算機(jī)程序進(jìn)行測(cè)試,以檢查會(huì)計(jì)信息處理過(guò)程的可靠性。同時(shí)國(guó)家也應(yīng)加快防止電算化犯罪的相關(guān)法制建設(shè)工作,應(yīng)制定專門(mén)的法規(guī),建立會(huì)計(jì)電算化系統(tǒng)的保護(hù)法律,制定懲治利用會(huì)計(jì)電算化犯罪的法律,明確規(guī)定電算化系統(tǒng)中哪些方面應(yīng)受法律保護(hù)及如何保護(hù),同時(shí)規(guī)定哪些行為屬于違規(guī)違法行為以及對(duì)其的懲罰方法。 結(jié)束語(yǔ) 會(huì)計(jì)電算化已發(fā)展成為一門(mén)融電子計(jì)算機(jī)科學(xué)、管理科學(xué)、信息科學(xué)和會(huì)計(jì)科學(xué)為一體的新型科學(xué)和實(shí)用技術(shù)。 它的實(shí)施是會(huì)計(jì)發(fā)展史上的一次革命,對(duì)會(huì)計(jì)工作的各個(gè)方面都產(chǎn)生了深刻的影響,但由于會(huì)計(jì)電算化事業(yè)是一件新興的事物,能否在一開(kāi)始就用制度引導(dǎo)其走上規(guī)范化、科學(xué)化的軌道,關(guān)系到會(huì)計(jì)電算化事業(yè)是事半功倍或是事倍功半甚至失敗的大事。通過(guò)二十幾年的探索與發(fā)展,我國(guó)會(huì)計(jì)電算化工作也有了長(zhǎng)足的進(jìn)步,在國(guó)家有關(guān)部門(mén)的支持下,會(huì)計(jì)電算化對(duì)我國(guó)企業(yè)發(fā)展的重要性將會(huì)愈來(lái)愈昭顯,它必將會(huì)有一個(gè)美好的發(fā)展。 【參考文獻(xiàn)】 [1]遲京旭.淺談中小企業(yè)實(shí)現(xiàn)會(huì)計(jì)電算化應(yīng)具備的條件 [J].齊魯珠 13 壇, 2021, (1). [2]程紅平.會(huì)計(jì)電算化的現(xiàn)存缺弊及對(duì)策 [J].荊門(mén)職業(yè)技術(shù)學(xué)院學(xué)報(bào), 2021, (2). [3]章禮.會(huì)計(jì)制度設(shè)計(jì) [M].哈爾濱工業(yè)大學(xué)出版社. [4]邱勝利.會(huì)計(jì)電算化與計(jì)算機(jī)審計(jì)實(shí)務(wù) [M].中 國(guó)審計(jì)出版社. [5]周國(guó)鋼 . 電算化會(huì)計(jì) [M]. 北京 :中國(guó)紡織出版社 ,2021. 14 a 您好,為你提供優(yōu)秀的畢業(yè)論文參考資料,請(qǐng)您刪除以下內(nèi)容, O(∩_∩)O 謝謝?。?!A national survey was recently launched to evaluate the eye health of Chinese children June 6, China39。s annual National Day for Eye Care, the China Youth Development ServiceCenter and Zhejiang Medicine, a leading listed Chinese pharmaceutical pany, jointlyannounced the kickoff of the surve about one month, a questionnaire piled by top eye care medical experts in China willbe distributed through multiple online partners, including , as well asthrough offline survey events held in universities, middle schools and primary schools acrossthe report will be released based on the survey statistics and analysis, and most importantly,guidelines for parents and youth on how to care for the eyes and prevent myopia — agrowing problem in China39。s digitized society, will also be attached on the report.Myopia is not only a disease that makes people see things blurrily, but also leads to severeplications, such as glaua (increased pressure within the eyeball), and can causeblindness, said Zhou Yuehua, an established eye care specialist with Beijing TongrenHospital.It is very important for parents and children to know about the risk and care for their eyes.There are about 450 million myopia patients in China. Among Chinese myopia patients,30million are severe patients, according to ZhouThe prevalence of myopia among high school and college students is more than 70 percent,and the situation is continuously worsening, he Zhu, director with the China Youth Development Service Center, said long hours ofstudy, lack of exercise, especially outdoor activities, and attachment to electronic screen aresome of the top reasons behind the widespread myopia problems, and the increase ofyounger patients, although China has made great progress in improving the hardwarefacilities and lighting conditions in said he hopes the survey will alert people on the threatening situation, and also helpmedical experts to better guideline parents and children39。s behaviors to care for eyes, basedon the timely and factual statistics the survey series of followup events will also be held in six cities, including Jinan in Shandongprovince, and Changsha in Hunan province, to educate people on how to care for eyes afterthe survey started. More and more Chinese are jogging to get and stay fit. Most joggers will run alone, but some will jog with friends or even coaches. The Beijing Olympic Forest Park is one of the most popular spots. It is packed with runners in the afternoon, usually after work, and at weekends. Jogging after a whole day39。s work can be a way to unwind. It is true for He Wenjun, whose workplace is right near the forest park. She discovered her athletic aptitude at the age of seven, when she began playing tennis. Then she turned to jogging, and she has persevered with it for 10 years. I e to jog almost every day after work, whenever I have time. I think jogging is good for my health. And for me, a girl, it helps me to achieve to eternal goal, to keep slim, He said. He says she prefers jogging alone, so she can focus better. She loves jogging, even during Beijing39。s smoggy days. If the smog is severe, I39。ll hold off jogging for a while. But if I really want to get away from work, I39。ll wear a mask, or just ignore the smog and go o