CAJ | 학술논문

信息化时代对财务管理的科学化、高效率、全方位提出了新的要求，会计电算化越来越被企业所重视，特别是地位日益重要的中小企业。随着中小企业的规模不断壮大，贸易往来越来越频繁，如何从财务的角度，精细化、集约化的管理好企业，是中小企业面临的最大问题。为此，市场经济环境下，会计电算化成为势在必行的大趋势。
신식화시대대재무관리적과학화、고효솔、전방위제출료신적요구，회계전산화월래월피기업소중시，특별시지위일익중요적중소기업。수착중소기업적규모불단장대，무역왕래월래월빈번，여하종재무적각도，정세화、집약화적관리호기업，시중소기업면림적최대문제。위차，시장경제배경하，회계전산화성위세재필행적대추세。
In the information age, we put forward new requirements for a scientific, high-efficient and om-ni-directional financial management. So the accounting computerization increasingly draws the attention of enter-prises, especially the small and medium-sized enterprises (SMEs). With the development of SMEs, their trades are becoming more frequent. Therefore, how to intensively and scientifically manage the company from the perspec-tive of financing has become a greatest problem facing SMEs. For this purpose, accounting computerization is im-perative under the context of new market economy.