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在当前的经济与社会发展形势下,会计电算化工作迈入了发展的快车道,对会计核算形式以及数据管理工作产生了深刻的影响,对于会计信息质量提升具有积极的作用,是推动会计工作发展与改革的重要因素。在实践操作中,部分单位在会计电算化实务中还存在着思想认识不够到位、基础管理工作不足、人员专业素质有待提高以及信息系统安全性、保密性薄弱等方面的问题,应当采取针对性的改进措施,进一步提升会计电算化工作质效。
Under the current situation of economic and social development, computerized accounting has entered the fast lane of development, exerting a profound influence on accounting forms and data management, and has a positive effect on the quality improvement of accounting information, which is to promote accounting Important factors in job development and reform. In practice, some of the units in the accounting of computerized practice there are still ideological inadequate place, lack of basic management, personnel quality needs to be improved and the security of information systems, confidentiality and other issues weak, it should be targeted Improvement measures to further enhance the quality of accounting computerized work.