发展会计电算化 支撑企业信息化  

Developing Computerized Accounting and Supporting the Informationalization of Enterprises

作　　者：黎明[1] 杨晓[1] 

机构地区：[1]重庆工学院会计学院,重庆400050

出　　处：《重庆工学院学报》2003年第2期72-74,共3页Journal of Chongqing Institute of Technology

摘　　要：企业信息化在互联网时代成为企业发展不可缺少的一个环节,作为企业信息化重要组成部分的会计电算化是制约企业信息化的因素之一,其原有的定义、功能范围、理论都已经远远落后于技术的发展,不能满足企业信息化发展的需要。为推动企业信息化的前进,会计电算化必须向财务信息化转变,加强理论研究,发展财务管理软件,转变人才培养模式。The informationalization of enterprises in Internet times is an indispensable link in the development of enterprises. As one of the important component of enterprise informatinalization, computerized accounting is one of the factors that restrict enterprises informationalization, whose concept, functions, range and theory are far behind the technological development. Therefore, it can not meet the requirement of the development of enterprise informationalization. To promote the development of enterprise informationalization, computerized accounting must change into financial informationalization, strengthen theoretical study, develop financial management software, and change the model of talents training.

关 键 词：会计电算化 企业信息化 互联网 企业发展 财务管理 财务信息化 

分 类 号：F270.7[经济管理—企业管理] F232[经济管理—国民经济]