| 会计电算化对财务工作的影响分析 |
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| 引用本文： | 黄锡铮,左春荣.会计电算化对财务工作的影响分析[J].合肥工业大学学报(自然科学版),1997(3). |
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| 作者姓名： | 黄锡铮 左春荣 |
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| 作者单位： | 安徽财贸学院，合肥工业大学，安徽财贸学院成教部 |
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| 摘 要： | 计算机在财会中的应用逐步得到普及和深入，为企业管理现代化提供了强有力的支持。文章从会计人员的分工与职能、会计档案的保管形式、会计信息系统处理数据的方式和会计部门内部控制方法与控制技术等几个方面分析了会计电算化对企业财务工作的影响。
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| 关 键 词： | 会计电算化 信息系统 数据处理 |
THE ANALYSIS OF THE INFLUENCE OF COMPUTERIZED ACCOUNTING TO FINANCIAL AFFAIRS |
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| Huang Xizheng,Zuo Chunrong.THE ANALYSIS OF THE INFLUENCE OF COMPUTERIZED ACCOUNTING TO FINANCIAL AFFAIRS[J].Journal of Hefei University of Technology(Natural Science),1997(3). |
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| Authors: | Huang Xizheng Zuo Chunrong |
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| Institution: | Huang Xizheng Zuo Chunrong (Anhui Institute of Finance and Trade) (Hefei University of Techndology) |
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| Abstract: | The application of computers in financial affairs supports the management modernization of enterprises considerablely. This paper analyses the influence of computerized accounting to daily financial affairs,including the function and division of labour of accountants,the keeping form of accounting archives,the form of data processing and the inner control method and control technology. |
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| Keywords: | computerized accounting information system data processing |
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