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读了《财务与会计》1989年第3期《设计“通用帐务管理系统”的几点体会》一文,受到一些启发.文中有些观点我是赞同的,有些观点则不以为然。在此想结合自己几年来在会计电算化方面的实践,也谈几点体会和看法。我于1987年问为山东省临沂棉纺织厂开发研制了会计信息系统,该系统于1988年4月通过了纺织工业部部级鉴定,被认为“居国内同行业领先水平”。目前,该系统运转使用正常,效益明显,已在省内外许多纺织企业推广应用,效果良好。该系统是在微机(286)上用dBASEⅢ语言研制开发的,共由九个子系统组成,包括帐务处理、货币资金核算、材料核算、工资核算及劳工信息处理、固定资产核算、成本核算、销售核算、报表处理、财务分析。其中,帐务处理是整个会计信息系统的核心,开发中花费了大量时间,做了比较精细的设计,实用性和通用性都良好。下面结合帐务处理子系统(以下简称“帐务系统”)的特点,谈谈我对若干问题的理解和认识。
Read “Finance and Accounting,” 1989 the third period “Design ” General Ledger Management System “a few articles, inspired by some of the views I agree with the article, some views do not agree. In this few years want to combine their own computerized accounting practice, also talk about a few experiences and opinions. I asked in 1987 for Shandong Linyi Cotton Textile Factory developed a system of accounting information, the system in April 1988 passed the Ministry of Textile Industry ministerial appraisal, is considered ”Habitat domestic industry-leading level “. At present, the system is operating normally and has obvious benefits. It has been widely applied in many textile enterprises in and outside the province and has achieved good results. The system is developed on the microcomputer (286) in dBASE Ⅲ language and consists of nine subsystems, including accounting, monetary fund accounting, material accounting, payroll and labor information processing, fixed assets accounting, cost accounting and sales Accounting, report processing, financial analysis. Among them, the accounting treatment is the core of the entire accounting information system, spent a lot of time in the development, made a more sophisticated design, practicality and versatility are good. The following combination of accounting subsystem (hereinafter referred to as ”accounting system") features, talk about my understanding of a number of issues and understanding.