摘要
随着计算机技术的飞速发展,财务会计核算方式也发生了巨大变化,许多单位都已经实现了会计电算化,在大大减轻财务人员劳动强度、提高工作效率的同时也不同程度地存在着一些问题。针对电算化会计档案管理中所存在的问题,提出应完善会计软硬件设施建设、会计档案管理各项制度,提高会计部门人员素质和思想重视程度等对策。
With the rapid development of computer technology, the accounting method is experiencing great changes. In reducing labor intensity and raising working efficiency, computerized aeeounting encounters certain problems. By analyzing the problems of archive management in computerized accounting, this paper argues that the solution to the problem is to upgrade the accounting software and hardware, improve relative systems and the quality of personnel in accounting division.
出处
《江苏海洋大学学报(人文社会科学版)》
2011年第7期138-140,共3页
Journal of Jiangsu Ocean University(Humanities & Social Sciences Edition)
关键词
电算化会计
档案管理
问题
对策
computerized accounting
archive management
problem
solution