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用电子计算机进行会计核算是机关办公手段现代化的重要组成部分。它可以使人们从繁重的手工操作中解脱出来,可以快速传递会计信息,也便于审计监督。运用电子计算机生成会计凭证、会计帐簿、会计报表和会计档案,替代手工记帐、算帐、报表,是会计操作技术的重大变革,也是传统会计观念的深刻转变。因此,吉林省工商局把实行会计电算化作为系统财务现代化建设的一项基础性工作来抓,取得了显著效果。
Accounting for computers is an important part of the modernization of offices and offices. It frees people from the hassle of manual labor, delivers accounting information quickly, and facilitates audit oversight. The use of electronic computer to generate accounting vouchers, accounting books, accounting reports and accounting files, replacing manual accounting, accounting, reporting, is a major change in accounting technology, but also a profound change in traditional accounting concepts. Therefore, Jilin Provincial Bureau of Industry and Commerce has made remarkable achievements in implementing accounting computerization as a basic work of system financial modernization.