摘要
对会计实时控制的研究已成为当前会计界和计算机领域一个比较热门的课题。相对传统的会计业务流程,会计的实时控制无论从核算流程还是从核算方法上以及核算效果上都是一个巨大的进步。文章剖析了传统会计业务流程的缺陷,说明了会计实时控制在会计应用中的优点,并在此基础上阐述了会计实时控制的主要特征和会计实时控制在会计工作中的重要作用。
The research of real-time control for accounting has become a popular topic in accountancy and computer field. Compared to the traditional accounting business process, the real-time control for accounting is a hugeprogress regardless of accounting calculation process or accounting method and effect. By expatiating the tlaw of traditional accounting business process, this paper serves as a foil to reflecting the merit of real-time control for accounting applied in accountant and illuminates its primary characteristic on this basis, embodying its important role in the accountancy.
出处
《东华理工学院学报（社会科学版）》
2006年第2期150-152,共3页
Journal of East China Institute of Technology
关键词
会计实时控制
优点
特征
real-time control for accounting
merits
characteristic
