论文81592.doc

企业会计电算化的现状与完善对策 【摘 要：】会计电算化是以电子计算机为主的现代电子技术和信息技术应用到会计实务的简称,是电子计算机代替人工实现报账、记账、算账、查账以及部分需由人工完成的对会计信息(数据)的统计、分析、判断乃至提供决策的过程。它的使用,使会计人员从繁重的手工劳动中解脱出来,节约了大量的人力、物力和时间,具有运算速度快、存储容量大、数据高度共享、检索查询速度快捷、编制报表简单、数据分析准确等特点,核算手段和财务管理决策的现代化使收集、整理、传输、反馈的会计信息更准确、更及时,提高了会计分析决策能力,为管理者提供所需的会计信息,更好地实现其参与管理、决策的职能。随着经济的飞速发展和电子商务的迅速兴起，会计电算化在具体应用中存在着认识不足、人才短缺、信息安全风险、没有统一规范的数据接口等一系列问题，本文针对会计电算化存在的上述问题提出了加强认识、注重复合型人才培养、健全保密措施、规范各软件数据接口技术等完善对策? 【Abstract:】 Accounting is a computer-based modern electronic technology and information technology applied to the accounting practice referred to, is the realization of computer instead of manual reimbursement, accounting, afterwards, audit, and some to be completed by the manual of accounting information (data ) statistics, analysis, and even judge to provide decision-making process. Its use, so that the accounting staff from the heavy manual labor freed, saving a lot of manpower, material and time, with the computing speed, storage capacity, high degree of sharing data, search query speed fast, simple preparation of reports, data analysis accurate characteristics, accounting and financial management decision-making tools to make the modernization of the collection, collation, transmission and feedback of accounting information is more accurate, more timely and improved decision-making ability of accounting analysis, and provides the necessary accounting information to better achieve their participation in management, decision-making functions. However, with rapid economic development and the rapid rise of e-commerce, computerized accounting applications, there is a specific lack of knowledge, talent shortages, information security risks, there is no standardized data interface and other issues, this paper Computer Accounting Theres the issues of strengthening the understanding, focusing on talent training, and improve security measures, standardize the data interface software and technology Solutions. 【Key words:】 Accounting; computerization; ac