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随着经济的发展和计算机的普及,会计电算化得到突破性的进展。以其高效、自动、方便、准确、及时等优点正日益受到广大会计人员的欢迎,会计电算化信息系统的使用,提高了会计信息的使用效率。但由于我国会计电算化工作起步较晚,在发展的过程中也产生了一些新问题,本文就如何保证会计电算化健康发展进行分析和探讨。
With the development of economy and the popularization of computer, the computerized accounting has made a breakthrough progress. With its advantages of high efficiency, automation, convenience, accuracy and promptness, it is increasingly welcomed by the majority of accountants. The use of computerized accounting information system has improved the efficiency of accounting information. However, due to the late start of accounting computerization in our country, some new problems have arisen in the course of its development. This paper analyzes and discusses how to ensure the healthy development of accounting computerization.