浅谈我国会计电算化的现状和发展趋势  

The Present Situation and the Development Tendency of the Accountant Computerization in China

作　　者：饶振宇[1] 廉师友[1] 

机构地区：[1]西安石油大学,陕西,西安,710065 西安石油大学,陕西,西安,710065

出　　处：《电脑知识与技术（过刊）》2007年第18期1736-1737,共2页Computer Knowledge and Technology

摘　　要：此文主要从以下方面着手,简单讲述了我国会计电算化的一些基本情况,对初学者了解会计电算化有很好的帮助作用.一、概念:会计电算化是以电子计算机为主的当代电子信息技术应用到会计实务中的简称,是用电子计算机代替人工记帐、算帐、报帐、以及部分代替人脑完成对会计信息的分析、预测、决策的的过程概念;二、发展历程分三个阶段:起步阶段、推广应用阶段和普及和提高阶段;三、我国会计电算化发展现状及存在问题;四、发展趋势及展望.This article mainly begins from the below aspect,simply narrated our country accountant computerization some basic situations,to the beginner understood accountant the computerization has the very goodhelp function. First,concept: Accountant computerization is applies accountant by the computer primarily present electronic information technology really to serve the abbreviation,replaces with the computer artificially keeps accounts,to do accounts,the newspaper account,as well as partially replaces the human brain completes to the accounting information analysis,the forecast,the decision-making and the process concept; Second,the development course divides three stages: The start stage,the promoted application stage and popularizes and enhances the stage; Third,present situation and existence question; Fourth,development tendency and forecast.

关 键 词：会计电算化 程序语言 核算业务 ERP 

分 类 号：F224[经济管理—国民经济]