摘要
会计电算化的实行要求重新确立会计人员分工及标准,从数据管理和系统操作两个角度对会计电算化系统下的人员分工进行分析,结合数据管理和会计业务两个层面确立一个会计人员分工模式,并提出相应的工作职能和标准,为企业的管理者提供科学、合理的财务管理模式。
The implementation of accounting computerization demands to re-establish the division of accounting labour and standard. The division of accounting labour is analyzed in accounting computerization system from data management and system operation. Combining the two levels of data management and accountancy business ,one mode of accounting division labour is established. Corresponding working function and standard have been put forward. One science and rational financial management mode has been offered to the administrators of enterprises.
出处
《德州学院学报》
2006年第5期33-35,共3页
Journal of Dezhou University
关键词
会计电算化
分工
标准
accounting computerization
division of labour
standard
