| 企业实施会计电算化失败的主要症结 |
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| 引用本文： | 朱文斌.企业实施会计电算化失败的主要症结[J].雁北师范学院学报,2005,21(4):25-26,44. |
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| 作者姓名： | 朱文斌 |
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| 作者单位： | 大同地方煤炭有限公司,山西,大同,037006 |
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| 摘 要： | 会计电算化作为财务工作的重要方式虽已经过几十年的实践、应用，但从实施的效果来看，成功应用的企业并不多，本文就此问题进行了分析并提出了一些见解。
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| 关 键 词： | 企业 会计电算化 失败 |
| 文章编号： | 1009-1939（2005）04-0025-02 |
| 收稿时间： | 2005-02-15 |
| 修稿时间： | 2005年2月15日 |
On the Crux of Failure to Implement Accounting Computation in Enterprise |
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| ZHU Wen-bin.On the Crux of Failure to Implement Accounting Computation in Enterprise[J].Journal of Yanbei Teachers College,2005,21(4):25-26,44. |
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| Authors: | ZHU Wen-bin |
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| Institution: | Datong Local Coal Limited CO. Datong Shanxi 037006 |
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| Abstract: | Accounting computation, as an important tool in financial affairs, has been put into practice for dozens of years , but judging from the effect . The efficiency and sufficiency of applying accounting computation is not to so satisfactory in many enterprises. This paper gives an analysis of the crux of such a failure and offers certain approaches to improving the situation. |
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| Keywords: | enterprise accounting computation failure |
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