根据《企业会计制度》规定,企业不应当随意打乱重编统一规定的会计科目编号。为此,实行会计电算化的企业需要对某些已使用、但与《企业会计制度》统一规定编号不同的会计科目进行调整,并且要对会计报表进行修改。由于《企业会计制度》要修改已经使用过原来的会计科目,有些企业可能会遇到一些难以处理的问题;有些企业虽有能力进行调整,但要经历多次反复操作才能完成;还有的企业采取进入数据库修改的办法,风险很大,给数据的安全性带来威胁。同时,如果直接进入“会计科目”进行修改,往往会得到不能操作的提示,需退出来先进行其他修改。如此情 According to the “Accounting System for Business Enterprises”, enterprises should not arbitrarily disrupt the reorganization of the unified accounting number. To this end, the implementation of computerized accounting needs of some enterprises have been used, but with the “Enterprise Accounting System” uniform number of accounts adjusted to change, and to make changes to the accounting statements. Because “enterprise accounting system” to modify the already used the original accounting subjects, some companies may encounter some difficult problems to handle; although some enterprises have the ability to make adjustments, but to go through many repeated operations to be completed; there are other companies Taking the approach of changing into the database has great risks and threatens the security of the data. At the same time, if you go directly to the “accounts” to make changes, you will often get inoperable tips that you need to exit to make other changes first. Such situation