企业在广泛开展会计电算化后,显著提高了会计做帐的效率和精确性。然而,伴随着会计电算化的普及,在具体的应用过程中也或多或少的出现了“规范化”方面的问题。若要解决问题,根本上还需要以“会计人员的岗位职责”作为规范的中心并针对企业的具体情况对规范进行调整。 After extensively conducting computerized accounting, enterprises have significantly improved the efficiency and accuracy of accounting. However, along with the popularization of computerized accounting, the problem of “standardization ” appears more or less in the concrete application process. To solve the problem, there is still a fundamental need to “accountant job responsibilities ” as a standard center and regulate the specification for the specific circumstances of the enterprise.