笔记-整理第一章会计电算化概述

各个公司可以自行设计各种单据，并将单据内容与结果列示在“实验过程中使用的表格”中，可以注明单据设计人与单据使用效果。SafetySupervisionBureauoftheparty'smasslineeducationalpracticereformprogramtopromotetheimplementationoftherectification,establishanewsystemtowork,inaccordancewiththerequirementsofthecountyPartycommittee,CountySafetySupervisionBureauleadershipcheckoutthefourwindsthereareproblems,makethefollowingimplementationoftherectificationprogram.First,theguidingideologyandbasicprinciplesof(a)guidethought:theparty'seighteen,theeighteensessionofthesecond,theThirdPlenarySessionofthespiritasaguide,conscientiouslyimplementthespiritofgeneralsecretaryXiJinping'simportantspeechseries,instrictaccordancewiththelookinthemirror,dressup,washbath,curetreatment,thegeneralrequirements,focusonmaintainingtheparty'sadvancednatureandpurity,closelylinkedtothepeopleandpragmaticcleanthemainAndlookinthemirror,dressup,washbath,curetreatment,thegeneralrequirementsoffocustosolvethefourwindsissue,thepriorityamongprioritiesrectificationasfirmlyputthefourwinds,thesystemconstructionisthefundamentalstrategyofthecomprehensivewipeouttherootcause,inordertopromotetheimplementationoftherectificationandtheestablishmentoftheworktoensurethateducationalpracticefromstarttofinish,goodtodogood,credibility,benefitthemasses,promotethesustainedandhealthydevelopmentoftheworkofproductionsafetyscience(two).Basicprinciples:1,adeepunderstandingofthebasicprinciplesofcarryingouttheparty'smasslineeducationalpractice:oneisthecentraladheretopositiveeducation,twoistoinsistoncriticismandselfcriticismThree,adheretothepragmatic,fouristoadheretoguidance,adheretotheleadership.Thefiveis2,combinedwiththeactualworkoftheunit,oneistoadheretotheleadership.Theoneresponsible,startfromthepartyandamemberoftheteamtotakethelead,thefirstchangequickly,reallychangerealchange,undertheaboverate,establishabenchmark.Thetwoistoinsistonfocusingonthefourwinds.Ingeneraltherectificationatthesametime,focusingonremediationfourwindsproblemisnottoletgo,toseizethepeoplemostobjectionable,reflectthemostintensefocusonsolvingaproblem,arenovation,acrucialone.Thethreeistoadherestrictlyfrom第一章会计电算化概述第一节会计电算化简介狭义的会计电算化，是指以电子计算机(以下简称计算机)为主体的当代电子信息技术在会计工作中的应用;广义的会计电算化，是指与实现会计电算化工作有关的所有工作，包括会计电算化软件的开发和应用及市场的培育与发展，会计电算化的宏观规划，会计电算化人才的培养，会计电算化的制度建设等。一、会计电算化的发展四个阶段(一)模拟手工记账的探索起步会计核算电算化，它是会计电算化的初级阶段---财务核算和报表核算。1981年8月，长春一汽，会计电算化概念。信息来源：财务内部，信息孤岛(二)与其他业务结合的推广发展---财务业务信息一体化(信息集成)这一阶段主要内容是利用计算机对某一管理子系统进行核算，同时使会计电算化不仅仅局限于日常的会计核算，还将企业其他部门的业务处理纳入了计算机管理。企业其他部门的日常核算纳入计算机管理与会计核算的电算化形成一个有机的整体，构成了一套完整的会计核算系统。信息来源：业务部门和财务部门(三)引入会计专业判断的渗透融合2006年2月我国新《企业会计准则》的颁布，引入会计专业判断。多方法+判断模型(原本由人力完成的复杂的会计专业判断转变成计算机数据库中的公式和模型，当实际业务发生后，再把实际数据及时输入计算机，自动与计划、预算或定额标准相对比，如有偏离，及时输出信息，对受控系统进行调节，以保证计划、预算或定额的正常实施。)(四)与内控相结合建立ERP系统的集成管理2008年6月六部委联合发布《企业内部控制基本规范》2010年4月三会一部一署发布企业内部控制应用指引、评价指引、审计报告指引各个公司可以自行设计各种单据，并将单据内容与结果列示在“实验过程中使用的表格”中，可以注明单据设计人与单据使用效果。SafetySupervisionBureauoftheparty'smasslineeducationalpracticereformprogramtopromotetheimplementationoftherectification,establishanewsystemtowork,inaccordancewiththerequirementsofthecountyPartycommittee,CountySafetySupervisionBureauleadershipcheckoutthefourwindsthereareproblems,makethefollowingimplementationoftherectificationprogram.First,theguidingideologyandbasicprinciplesof(a)guidethought:theparty'seighteen,theeighteensessionofthesecond,theThirdPlenarySessionofthespiritasaguide,conscientiouslyimplementthespiritofgeneralsecretaryXiJinping'simportantspeechseries,instrictaccordancewiththelookinthemirror,dressup,washbath,curetreatment,thegeneralrequirements,focusonmaintainingtheparty'sadvancednatureandpurity,closelylinkedtothepeopleandpragmaticcleanthemainAndlookinthemirror,dressup,washbath,curetreatment,thegeneralrequirementsoffocustosolvethefourwindsissue,thepriorityamongprioritiesrectificationasfirmlyputthefourwinds,thesystemconstructionisthefundamentalstrategyofthecomprehensivewipeouttherootcause,inordertopromotetheimplementationoftherectificationandtheestablishmentoftheworktoensurethateducationalpracticefromstarttofinish,goodtodogood,credibility,benefitthemasses,promotethesustainedandhealthydevelopmentoftheworkofproductionsafetyscience(two).Basicprinciples:1,adeepunderstandingofthebasicprinciplesofcarryingouttheparty'smasslineeducationalpractice:oneisthecentraladheretopositiveeducation,twoistoinsistoncriticismandselfcriticismThree,adheretothepragmatic,fouristoadheretoguidance,adheretotheleadership.Thefiveis2,combinedwiththeactualworkoftheunit,oneistoadheretotheleadership.Theoneresponsible,startfromthepartyandamemberoftheteamtotakethelead,thefirstchangequickly,reallychangerealchange,undertheaboverate,establishabenchmark.Thetwoistoinsistonfocusingonthefourwinds.Ingeneraltherectificationatthesametime,focusingonremediationfourwindsproblemisnottoletgo,toseizethepeoplemostobjectionable,reflectthemostintensefocusonsolvingaproblem,arenovation,acrucialone.Thethreeistoadherestrictlyfrom内控是内部控制的简称，内部控制分为内部会计控制和内部管理控制两类。与内控相结合建立ERP系统的集成管理阶段要求会计电算化与内部控制相结合，运用计算机实现内部控制的上述要求，建立ERP系统的集成管理(来源惟一、实时共享)。会计电算化不等于会计信息化，会计电算化是会计信息化的初级阶段和基础工作。二、会计电算化的作用(一)提高了会计核算的水平和质量会计电算化的