矿山企业网络会计新探  

On Accounting Network in Mining Companies

作　　者：罗映南[1] 罗珊梅[2] 

机构地区：[1]紫金矿业集团,福建厦门364200 [2]江西理工大学经济管理学院,江西赣州341000

出　　处：《铜业工程》2006年第1期89-90,71,共3页Copper Engineering

摘　　要：随着计算机应用的不断普及,电子计算机在各行各业得以广泛应用。为适应这种趋势,会计电算计算机普遍应用于矿山企业会计实务,使矿山企业处理会计业务水平有了很大提高,但实行会计电算化的矿山企业大部分采用单机批处理方式的会计核算子系统,很难满足矿山企业现代化管理和迅速提高经济效益的要求,因此,本文就矿山企业会计电算化网络建设优点及存在的问题提出了笔者的看法。Computer is more and more broadly applied in all works of life. In order to cater for this trend, accounting computerization is broadly seen in mining companies so that their accounting level is greatly improved. However, most companies adopt accounting cheek subsystem with single PC batch treatment, which is hard to meet demand of modern management and benefit improvement, in this article, comments are made on the advantage of building accounting computerization network and issues existed.

关 键 词：矿山企业 网络会计 

分 类 号：F232[经济管理—会计学]