| 会计电算化系统下的会计人员分工及标准研究 |
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| 引用本文： | 房常华. 会计电算化系统下的会计人员分工及标准研究[J]. 德州学院学报, 2006, 22(5): 33-35 |
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| 作者姓名： | 房常华 |
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| 作者单位： | 德州学院财务处,山东,德州,253023 |
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| 摘 要： | 会计电算化的实行要求重新确立会计人员分工及标准,从数据管理和系统操作两个角度对会计电算化系统下的人员分工进行分析,结合数据管理和会计业务两个层面确立一个会计人员分工模式,并提出相应的工作职能和标准,为企业的管理者提供科学、合理的财务管理模式。
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| 关 键 词： | 会计电算化 分工 标准 |
| 文章编号： | 1004-9444（2006）05-0033-03 |
| 收稿时间： | 2006-08-24 |
| 修稿时间： | 2006-08-24 |
The Research on the Division of Accounting Labour and Standard in Accounting Computerization System |
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| FANG Chang-hua. The Research on the Division of Accounting Labour and Standard in Accounting Computerization System[J]. Journal of Dezhou University, 2006, 22(5): 33-35 |
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| Authors: | FANG Chang-hua |
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| Affiliation: | Finance Department of Dezhou University, Dezhou Shandong 253023, China |
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| Abstract: | The implementation of accounting computerization demands to re-establish the division of accounting labour and standard.The division of accounting labour is analyzed in accounting computerization system from data management and system operation.Combining the two levels of data management and accountancy business,one mode of accounting division labour is established.Corresponding working function and standard have been put forward.One science and rational financial management mode has been offered to the administrators of enterprises. |
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| Keywords: | accounting computerization division of labour standard |
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