计算机会计程序优化  

On the Problem of Computer Program Superjorty in Accounting

作　　者：卢启鎱 

机构地区：[1]厦门大学财务处

出　　处：《厦门大学学报（自然科学版）》1992年第3期312-314,共3页Journal of Xiamen University：Natural Science

摘　　要：初步阶段的计算机会计核算是传统的会计核算理论、方法与计算机核算过程的凑合,有的会计核算单位感到计算机核算比手工核算好不了多少,如何从凑合跨向有机的联系,从而提高效益,缩短会计核算时间,精确又及时地获取会计信息,主要有两个问题亟待解决。Basing on the two chief problems of the computer accounting, this paper sets forth the five basic processes in computer accounting. The computer program superiority can give best service to economy accounting. It has no combining computer with accounting simply other than rule, technique, and particularity as well. The paper alse makes hard to look for something in common between the field of computer and accounting as well.

关 键 词：计算机 会计 程序 优化 

分 类 号：F23[经济管理—会计学]