核算型会计软件向管理型的转换  

On the Transformation from the Calculating Type of Accounting Software to the Managing Type

作　　者：吕久琴[1] 李为[2] 

机构地区：[1]武汉理工大学(西院)管理与经济学院,湖北武汉430070 [2]武汉理工大学(东院)管理学院,湖北武汉430070

出　　处：《武汉汽车工业大学学报》2001年第1期60-63,共4页

摘　　要：会计电算化的发展离不开会计软件的发展。目前 ,核算型会计软件已经严重制约了会计软件的使用和推广 ,阻碍了会计电算化事业的发展 。Electronic data processing accounting is indispensable for the development of accounting software. The calculating type of accounting software has become an obstacle to the application and popularization of accounting software, and hinders the further development of electronic data processing accounting, so it is necessary to transform the calculating type to the managing type. The problems that may arise in the course of the transformation are described and the countermeasures are presented in order to guarantee the safety and reliability of the accounting information.

关 键 词：核算型会计软件 管理型会计软件 会计电算化 会计信息系统 会计模式 

分 类 号：F23－39[经济管理—会计学]