普及会计电算化面临的问题和对策.doc

摘 要 随着经济的发展，会计电算化以其高效、自动、方便、准确、及时等优点正日益受到广大会计人员的欢迎。但由于我国会计电算化工作起步较晚，在发展普及的过程中产生了许多新问题，自上世纪 70 年代末我国开展会计电算化工作以来，经过 20 多年的努力，会计电算化从无到有，从简单到复杂，从缓慢发展走到成熟，这项工作已取得了长足的发展。目前我国已有 300 多家软件公司开发财务软件，有更多的企业使用财务软件。但是在普及进程中无论从会计电算化实践还是会计电算化系统的开发，此项工作都或多或少地受制于相应的制度规定、管理环境、软件水平、基础工作、售后服务等等。文章就会计电算中存在的问题及对策作初浅探讨。 关键词：会计电算化 问题 对策 Abstract With the development of economy Accounting computerization to its high efficiencyautomatic convenient and accurate timely advantages are growing by the accountingpersonnel welcome. But because the accounting computerization in China started late in theprocess of popularization development producing many new problems since the 1970 s theaccounting computerization appeared in China After 20 years of hard work accountingcomputerization from simple to complex from slow development go to mature the work hasmade great progress. At present our country have more than 300 companies develop financialsoftware have more enterprise use financial software. But in the popular process ofcomputerized accounting practice or whether from computerized accounting systemdevelopment the work is more or less subject to the corresponding regulations managementenvironment software level the basic work after-sale service and so on. The accountingproblems existing in the motivation and countermeasure preliminary discussion. Key words: Accounting computerization Issue Strategy  目 录 TOC \o 1-3 \u 引 言 PAGEREF _Toc319959956 \h 1 1 我国会计电算化存在的问题 PAGEREF _Toc319959957 \h 2 1.1 会计软件存在缺陷 PAGEREF _Toc319959958 \h 2 1.1.1会计软件功能大同小异，开发不足 PAGEREF _Toc319959960 \h 2 1.1.2会计软件通用性差，集成化程度低 PAGEREF _Toc319959962 \h 2 1.1.3数据的实时共享性差，安全保密性弱 PAGEREF _Toc319959964 \h 2 1.2 会计电算化人员素质偏低，缺乏会计专业人才 PAGEREF _Toc319959966 \h 2 1.2.1会计人员知识不全面 PAGEREF _Toc319959967 \h 3 1.2.2计算机培训教材老化 PAGEREF _Toc319959969 \h 3 1.2.3缺乏对会计的再培训和定期考核 PAGEREF _Toc319959971 \h 3 2 我国会计电算化工作存在的问题的主要原因 PAGEREF _Toc319959973 \h 3 2.1 会计软件开发人员知识结构构成不合理 PAGEREF _Toc319959974 \h 3 2.2 对会计电算化认