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文章揭示了会计电算化系统是一个高效、优质的会计核算系统 ,能有效提高会计工作效率和工作质量 ,改变了手工会计系统的人员岗位分工和岗位职责范围 ,以及会计人员的知识结构 ,探讨了会计电算化系统存在的核算风险及其化解办法。
The article reveals that accounting computerization system is an efficient and high-quality accounting system, which can effectively improve the efficiency and quality of accounting work. It also changes the division of posts and the scope of duties and responsibilities, and the knowledge structure of accounting staff in manual accounting system. The accounting computerized accounting system exists the risk and its solution.