计电算普及中存的问题与对策分析 2.docVIP

我国会计电算普及中存在的问题与对策分析 摘 要 我国一批会计软件公司随着电子计算机的广泛应用和经济的发展而发展壮大，从而为社会各界提供了可靠、稳定、优质的财务会计磊软件。行政、事业单位也热衷于使用功能强大的会计软件，各类型企业的会计核算工作也相继实现了电算化；会计电算化己成为已成为企业会计核算发展的主流方向。会计电算化的实施，是会计行业发展史上一次前无古人的飞跃，一方面极大的提高了信息处理的速度和准确性，提高了会计工作的效率和质量，另一方面能为使用者提供及时、准确的信息。该文分析了会计电算化的特点以及会计电算化在普及中存在的一些问题：对会计电算化的实施思想认识不足；财会专业人员计算机知识欠缺；重视会计功能，忽视管理功能；会计软件存在的问题；会计电算化数据安全与风险方面的问题；价格及售后服务问题；我国会计电算化审计问题等。并在此基础上分析了解决会计电算化普及中存在的问题的对策：更新认识，转变观念；运用科学的理论和方法做好系统实施工作；培养复合型的会计人才，以适应会计电算化工作的要求；改善和提高会计软件功能，向财务管理方面过渡；做好会计电算化档案管理工作；企业必须改进自身系统功能和提高网络技术，迎接电子商务时代的到来；会计软件存在问题及对策；数据安全与风险方面问题的对策。 关键词 ： 会计 电算化 问题 对策 ABSTRACT our country a batch of accounting software company with the wide application of electronic computers and the development of the economy and society development, so as to provide reliable, stable and high quality financial accounting software. Administrative, institutions are the general accounting software, big and small and medium-sized enterprise accounting also implemented the computerization; Accounting computerization has become the main stream of accounting development direction. Accounting computerization implementation, is the history of the unprecedented accounting business last leap, on the one hand, greatly improving the accounting information processing speed and accuracy, improve the efficiency and quality of accounting work, on the other hand able to provide users with timely, accurate accounting information. This paper analyzes the characteristic of the electronic data processing accounting, and accounting computerization popularization in some existing problems in the implementation of the computerized accounting: the ideological understanding insufficiency; Accounting professionals lack computer knowledge; Pay attention to accounting function, ignore management function; Accounting software problems; Computerized accounting data safety and risk problems. Price and after service problems; Computerized accounting audit in our country, etc. And on the basis of analysis to solve the accou