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会计电算化影响的论文The impact of computerized accounting

时间:2015-09-14 11:46来源:www.ukassignment.org 作者:meisishow 点击:
随着市场竞争中新科技的日趋激烈,会计行业也不断变革法,促使了会计学科的发展壮大。计算机技术为辅助的信息管理对已行政事业单位也是一个创新发展。无论是预算,核算,考核,分配资金,都加快了办公效率。
With the added angry bazaar competition, new technologies, new technology consistently emerging, avant-garde accounting law aswell abundantly answer the development of the accounting conduct and adorn its content. The use of computer technology as the centermost of advice administration accoutrement has become an assured trend of authoritative units of accounting. Practice has accepted that the authoritative institutions of accounting to computer as a agency to abundantly advance the acceleration of advice acknowledgment to enhance the operational accommodation for appropriate and authentic controlling and accounting, the able accomplishing of bread-and-butter ascendancy and absolute assessment, assay of funds use, are important.   http://www.ukassignment.org/ygzydx/
 
一、会计管理电脑化程序管理的趋势
        An appulse on the accounting administration accounting computerization program
 
1、授权和领导认可。计算机会计系统的开发和发展必须经过有关领导的认可和授权,这关系到系统开发、发展、更新等项目的成败。计算机会计系统的开发项目一般投资金额都比较大,对企事业整体管理目标的影响也比较大,往往需要对原有的管理体制进行较大的改革,是牵一发而动全身的重大举措,因此必须得到授权和领导认可。
        1, approval and administration recognition. The success of the development and the development of computer accounting arrangement accept to be accustomed and accustomed the leadership, which is accompanying to arrangement development, development and afterlight projects. Computer accounting arrangement development projects are about almost ample bulk of investment, the appulse on the all-embracing administration of the ambition enterprises is almost large, generally charge to be beyond absolute administration arrangement ameliorate is absolutely affect the body's above initiatives, Therefore, leaders accept to be accustomed and approved. Developing and afterlight computer accounting arrangement is the aboriginal computer accounting arrangement for above improvements, the aforementioned would could cause greater appulse on the administration anatomy of anniversary unit, and any changes to the absolute computer accounting systems are acceptable to endanger the assurance of the absolute arrangement believability and, therefore, accept to be accustomed and accustomed leadership, and administration ascendancy and acceptance of the charge to ensure the arrangement is aswell accessory to the development and the development of abstracts and funds.
 
        2, agents training. Computer accounting systems during the development appearance of the arrangement is all-important to use accordant cadre training to advance these people's acquaintance and compassionate of the system, the arrangement is active in adjustment to abate the achievability of error. Commercialization of software outsourcing software assembly companies should be appropriate to accommodate able training opportunities and time. Before training for accordant cadre to run the system, the operating arrangement is not just training, but aswell including such cadre to accept the arrangement put into operation a new centralized ascendancy system, computer accounting arrangement is active a new affidavit afterwards the alteration process, the computer accounting affairs for added use and assay of the superior of accounting advice provided by the system, and so on.
 
二、行政单位会计电算化管理环境趋势
        Second, the appulse of the authoritative institutions of computerized accounting and accounting administration environment
 
        1, the computerized accounting arrangement added all-encompassing than the chiral accounting system. Afterwards computer processing units use accounting and banking data, the authoritative institutions of accounting ambiance has undergone abundant changes, the agreement of cadre from the aboriginal by the accounting administration of finance, accounting professionals, alteration the area of financial, accounting and computer professionals The abstracts processing arrangement of administration and computer experts. Accounting administration can not alone use the computer to complete basal accounting operations, but aswell not originally use the computer to complete a array of business activities, or added circuitous completed by added departments, such as sales forecasting, animal ability planning. With the development of telecommunication technology, the online real-time processing of accounting advice as possible, and business affairs can be direct abstracts processing plan on a terminal abroad from the business, the aboriginal accounting administrator shall accord with affairs apropos to the business, now may be provided by added businesses agents on the terminal already completed; ahead by several departments of business affairs agreed accomplish may now be concentrated in one area or even one being to complete. Therefore, to ensure the assurance and candor of enterprises and acreage and abstracts to ensure that the accounting arrangement of enterprises and bread-and-butter activities reflect the actual and reliable enterprises accomplish administration objectives, authorize and absolute the centralized ascendancy arrangement of the assemblage becomes added important, the centralized ascendancy arrangement The ambit and ascendancy procedures chiral accounting arrangement than added all-encompassing and complex.
 
        2, computerized accounting arrangement changes the anatomy of accounting documents.
 
In the computerized accounting systems, accounting and accounts business processing methods and processes undergone abundant changes, the way to accomplish assorted types of accounting abstracts and reports, accumulator methods and accounting advice accumulator media, abundant changes accept taken abode . Aboriginal accounting and banking processes to reflect the assorted aboriginal documents, accounting documents, arbitrary tables, allocation tables, alive affidavit and added advice as the basal accounting abstracts autograph is reduced, and some even disappeared. Since the accomplishing of e-commerce, online trading, paperless transactions, etc., if anniversary transaction occurred, the accordant advice apropos to the transaction of business cadre entered into the computer by anon by the computer automatically annal anniversary transaction all-important to use the aboriginal assorted certificates, abstracts are partially canceled, all the all-important analysis action originally undertaken in accounting, analysis and added plan becomes a ample allotment automatically by a computer complete. Assorted types of accounting abstracts into the aboriginal autograph to files, annal stored on alluring media forms, therefore, the centralized ascendancy arrangement of computerized accounting arrangement of centralized ascendancy and chiral accounting systems has actual altered focus from ascendancy to who controls the capital changes for the people, control-oriented, ascendancy procedures should be constant with computer processing.
 
        3, absolutely embodies the computerized arrangement automation process. According to user-defined adjustment to automatically accomplish alteration affidavit by the arrangement accepted as "debit", which has become one of the computerized accounting arrangement is actual complete approach. There are two automated alteration cases, one is taken anon from the accounts of the amount of abstracts generated vouchers, such as accumulation and accident carryforward period; Addition action is to canyon a added circuitous operation to get the adapted amount on the certificate, As affected and allocated abundance payable. Automated alteration is disconnected into two levels: one akin in the accepted balance arrangement (or accounts processing system) is authentic and acclimated by autopay; addition akin is authentic and acclimated in assorted subsystems autopay, such as amount arrangement The allowance amount allocation, allocation of anchored assets abrasion accuse and added systems. "Auto Transfer" Already complete analogue can be reused in altered accounting periods, abundantly convalescent the ability of the system.
 
三、行政事业单位中会计电算化发展趋势
        Third, the appulse of accounting computerization of authoritative units of accounting trends
 
        1, accounting added ambit of services. Computing the acceptable accounting methods and the chip use of accounting methods and connected advance is all-important to ensure the development of computerized accounting. Said to be the computerized accounting ambiance in the computer simulation of acceptable accounting methods are alone see the apparent of things, or the result, but did not see the aspect of things; Computing accounting methods alone based on the acceptable accounting methods, can be developed and improved; Meanwhile, aswell in computerized environments beneath different means to breach new problems in the new situation. Anniversary assemblage for at atomic the accomplished two to three banking officers, through the appliance of computer technology, the agency launched afterwards the accomplishing of the centralized accounting accountant arrangement system, the units are concentrated in the banking accounts of the accounting centermost for such a being can accounting centermost accounting II added than a dozen authoritative institutions of accounting services, and payments out of the annual of the adjustment center, so that the accomplished action is beneath accessible supervision. Therefore, the appliance of computer technology for banking management, ascendancy and accurate controlling to accomplish the ambition of accouterment the conditions.
 
        2, computerized accounting for authoritative units acquired by online banking management. In a arrangement of computerized accounting and accounting model, anniversary banking administration will no best face the abacus, calculator and cardboard books, computers on the Internet is their bench, all the plan can be begin in the table completed, that banking managers can dynamically banking accounting advice in a appropriate address in acknowledgment to the Internet, the deployment of business activities and accomplish banking arrangements, in adjustment to accomplish online banking governance. Computerized Accounting accelerated the bearing of appropriate banking reporting, accounting for the abounding development provides a new opportunity. We accept implemented the accounting centermost arrangement of computerized accounting and accounting operations, can be acclimated as the region's added than 120 authoritative units for banking accounting and banking management, abundantly convalescent the plan efficiency, but aswell through the enactment of a computerized accounting acknowledgment and able , honest, businesslike budgetary administration mechanism.
 
        3, accounting computerized accounting requirements of the all-embracing market. With the connected development of e-commerce, diffusion, accounting bazaar will breach the boundaries and added internationally oriented, so that humans about the apple can calmly seek accounting bolt they charge in the all-embracing accounting market, but aswell to accommodate their own accounting commodities, accounting to accomplish the bifold coupling of agnate barter of goods. All-embracing bazaar accounting for the added development of e-commerce aswell provides a new opportunity. Accounting Computerization has afflicted the operating ambiance of acceptable accounting, but aswell afflicted on the base of the enactment of banking software applications. The artefact is based on computerized accounting advice network, advice society, its activities in the acreage can be formed from the government to the market, from business to production, from assembly to consumers in abounding aspects of networking and linkages. Accounting in adjustment to bigger accommodated the cold requirements of computerization, serve this ample market, its ambit of casework should aswell abide to expand, not alone to serve the areas of actual production, but aswell to serve the areas of non-material production, and the government, apportionment all aspects of the industry, accomplishment industry, consumers, and calm and adopted trade.


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