浅议账务处理程序的重新设计

账务处理程序是指对会计数据的记录、归类、汇总、陈报的步骤和方法。手工会计信息系统中的账务处理程序是为了适应手工的数据处理工具而产生的 ,实现了会计电算化之后是否还要照搬手工状态下的账务处理程序呢 ?就这一问题进行初步探讨 ,并提出了一种适应电算化会计信息系统中会计数据处理工具特点的会计科目明细表账务处理程序。

The surperficial view of piont about the redesigning of the accounting procedure

Accounting procedure refers to the step and the method of recording,classifying,collecting and reporting the accounting dates.The accounting procedure of the manual accounting information system is in order to adapt to the manual date processing tool.Whether we copy the computer-based accounting information system.This article has a pliminary a kind of the chart of account acounting procedure which adapting to the charater of the date processing tool of the computer-based accounting information system.