企业会计电算化及对策.docVIP

? 会计电算化存在问题及其对策 ? ? 学生姓名： 游晋 专 业：会计电算化 年级（班）： 2005级2班 指导教师： 张 娜 ? ? ? ? ? ? ? ? ? 内容提要 ? 在知识经济时代，市场经济的瞬息万变，会计电算化的应用，能为企业提供及时、准确和完整的财务信息，从而增强决策有用性，提高企业管理效率和经济效益，不断提升企业在市场中的核心竞争力。但是，随着会计电算化的飞速发展，网络技术应用领域的不断拓宽，使会计电算化系统出现许多新的特征。这些既推动现有会计信息系统的发展，同时也对现有的会计电算化系统的发展产生障碍。本文以适应社会主义市场经济改革与发展的思路及目标为依据，顺应当今网络时代的发展潮流，就会计电算化存在的问题及对策进行探讨。 ? ? ? 关键词：会计电算化；网络；安全 ? ? ? ? ? ? ? ? ? ? ? Abstract ? ? Changing all the time in knowledge-base economy times , market economy, the accountant electricity calculates the application melting , can provide timely , accurate and entire financial affairs information to enterprise , strengthen useful making policy thereby, enterprise core competition improving business administration efficiency and the economic effect , being advanced unceasingly in the marketplace. But, with the fact that the accountant electricity calculates melt develop at full speed, network technology application field ceaselessness broadens, the accountant electricity finally melts a messenger a lot of new characteristic appearing on system. These develop now that the information driving the now available accountant is systematic , guess that the development melting system produces an obstacle at the same time also to now available accountant electricity. The train of thought and target reforming and developing the main body of a book in order to adapting to socialist market economy are a basis , conform to development of network development of the times in the nowadays tidal current, the accountant electricity calculates right away spending have problem and countermeasure carrying out investigation and discussion ? ? ? Key Word：The accountant electricity is finally spent; Network; Safety ? ? ? ? ? ? ? ? ? ? 目 录 一、会计电算化存在的问题……………………………………………1 （一）人们思想认识问题……………………………………………1 （二）财计人员计算机知识欠缺的问题……………………………1 （三）常见的技术性问题……………………………………………2 （四）面临的安全性风险问题………………………………………2 二、针对会计电算化存在的问题提出以下对策………………………3 （一）重视理论研究，提高思想认识………………………………3 （二）强化岗位培训，提高会计人员计算机操作业务素质………4 （三）做好电算化会计档案管理，确保系统历史