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电算化会计下,可以采用“集中管理方式”的组织结构,其特点包括(55)。

  • A.会计电算化工作,包括电算化会计信息系统的管理、开发和使用维护等都集中到企业财务部门完成。
  • B.会计电算化工作,包括电算化会计信息系统的管理、开发和使用维护等都由企业财务部门统一管理,分散到其它业务部门一起完成。
  • C.会计电算化工作,包括电算化会计信息系统的管理、开发和使用维护等都由企业管理部门统一管理,分配任务到财务部门完成;
  • D.会计电算化工作,包括电算化会计信息系统的管理、开发和使用维护等都由企业计算中心进行处理,财务部门只是向计算中心提供基础会计数据和处理要求。
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