| 会计政策、会计估计变更对会计电算化的影响 |
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| 引用本文： | 高立东.会计政策、会计估计变更对会计电算化的影响[J].内蒙古财经学院学报(综合版),2009(2):115-118. |
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| 作者姓名： | 高立东 |
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| 作者单位： | 内蒙古昆明卷烟有限责任公司财务部; |
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| 摘 要： | 我国的电算化已经历了20多年的发展,具备了一定的水平和较大的产业规模,对会计实践的影响重大而深远,它大大提高了会计信息处理的速度和准确性,为用户提供及时准确的会计信息;有助于加强管理,提高企业的竞争能力;能有效地减轻会计工作人员的负担;使会计的两大职能——财务核算和财务管理能更有效地互相结合、互相补充,充分发挥各自的职能。但在财务核算中,近年来新业务、新政策的不断出现导致的会计政策变更、会计估计变更使会计电算化在实际工作中出现了一些新情况、新问题。本文就产生的问题进行了系统说明,并就解决的办法进行了详细论述。
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| 关 键 词： | 会计政策 会计估计 变更 电算化 影响 |
On the Influence of the Changes in Accounting Policy and Accounting Estimates on Accounting Computerization |
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| Gao Lidong.On the Influence of the Changes in Accounting Policy and Accounting Estimates on Accounting Computerization[J].Journal of Inner Mongolia Finance and Economics College,2009(2):115-118. |
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| Authors: | Gao Lidong |
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| Institution: | Kunming Tobacco Ltd;Inner Mongolia Branch;Inner Mongolia;Hohhot;010020 |
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| Abstract: | After 20 years development,Chinese computerization has had certain standard and relatively large industry size,which has great and profound influence on accounting practice.It has improved the speed of accounting information processing and provided users with accurate accounting information in time In addition,it is helpful to strengthen management,improve competitive competence and reduce the burden of accountants effectively.It enables the two functions of accounting: financial calculation and financial m... |
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| Keywords: | accounting policy accounting estimates changees computerization influence |
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