会计职业判断与电算化 电算化会计.doc

会计职业判断与电算化_电算化会计.doc会计职业判断与电算化_电算化会计
【摘要】随着计算机的普及与网络技术的发展，会计电算化在我国已得到长足发展，使会计工作效率有了很大提高。因此有观点就认为会计工作“一电算化就灵”，给会计工作带来了许多负面影响。随着2006企业会计准则的实施，此类观点更显其不足。会计核算包括确认、计量、计量和报告四个环节，应分不同环节并结合会计职业判断与会计电算化，以促进会计工作的顺利进行。�【关键词】会计职业判断；会计电算化；会计核算；企业会计准则Accountancy occupation judgment and machine-readable turn�Lu Jie-xia�【Abstract】Along with calculator of universality and network technique of development, accountancy machine-readable turn at our country have already get substantial development, make accountancy"s work efficiency have very big there is standpoint thinking accountancy the work“a machine-readable turn and then work properly”, give accountancy work bring many negative with the implement of 2006 business enterprise accountancy"s standards, this kind standpoint more show it accountancy check to include confirm and calculate, calculate with report four link, should cent dissimilarity link combine combine an accountancy an occupation judgment to attend meeting to account machine-readable turn to promote an accountancy work of smoothly progress.�【Key words】Accountancy occupation judgment;The accountancy is machine-readable to turn;The accountancy check;The business enterprise accountancy"s ，中国会计学会在长春召开的“财务、会计、成本应用电子计算机专题讨论会”上正式提出“会计电算化”。 会计电算化是指以电子计算机为主、将当代电子技术和信息技术应用到会计实务中的简称。具体而言，它是用电子计算机代替人工记账、算账、报账，以及替代部分由人脑完成的对会计信