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会计核算软件的管理是会计电算化管理的重要内容。为推动会计电算化的发展,保证会计信息处理和保存的合法、安全、准确、可靠,促进会计核算软件设计和使用的规范化,特就会计核算软件的管理问题作以下规定。本规定所指会计核算软件是指用于会计核算工作的计算机应用软件。一、对会计核算软件的基本要求会计核算软件必须达到以下要求,才能正式提供使用单位使用: (一)软件提供的数据输入项目,满足财政部或财政部审核批准的现行会计制度的规定。 (二)软件提供用户的会计科目编码方案符合财政部或财政部审核批准的会计制度中有关会计科目编码方案的规定。
Accounting software management is an important part of computerized accounting management. In order to promote the development of accounting computerization, to ensure that the accounting information processing and preservation is legal, safe, accurate and reliable, and to promote the standardization of accounting software design and use, the following special provisions are made on the management of accounting software. The accounting software referred to in these Provisions refers to computer application software used in accounting work. First, the basic requirements of accounting software Accounting software must meet the following requirements in order to formally provide the use of the use of units: (a) software input data items to meet the Ministry of Finance or the Ministry of Finance examined and approved the existing accounting system requirements. (B) the software provides the user’s account coding scheme in line with the Ministry of Finance or the Ministry of Finance examined and approved the accounting system accounting code for the program requirements.