完成企业计核算存在的问题和会计电算化深入发展的研究5.8.doc

企业会计核算存在的问题和会计电算化深入发展的研究 摘 要 所谓的企业的会计核算是指通过货币这种计量尺度，对会计主体已经发生或者已经完成的经济活动进行事后核算，是会计工作中记账、算账、报账的总称[1]。由于社会和经济的飞速发展以及企业制度的不断改革，企业的会计核算呈现出越来越多的问题，主要表现在电算化水平不高上，究其原因是由于会计人员业务素质低和自身的道德水平低、不完善的内部控制制度、缺少及时有效的管理方式、内部监督能力的减弱等因素造成。所谓的会计电算化是把电子计算机和现代数据处理技术应用到会计工作中的简称，是用电子计算机代替人工记账、算账和报账，以及部分代替人脑完成对会计信息的分析、预测、决策的过程 The so-called computerized accounting refers to the computer and data processing techniques to modern accounting work in short, is to use computer instead of doing bookkeeping, afterwards and reimbursement, as well as parts of the human brain instead of accounting information to complete the analysis, prediction decision-making process. After 20 years of exploration and practice, Chinas computerized accounting has been made part of the development, although the accounting information, tools, computer processing information as most accounting has exceeded a qualitative leap, but in the face of computerized accounting the broad prospects and challenges at the same time there have been many management problems, which makes in-depth development of Chinas computerized accounting has been severely hampered. In todays age of advanced technology, financial management and accounting have become increasingly demanding, in order to improve the accounting management level, to achieve high-speed operation of computerized accounting, computerized accounting enhanced application management has become a top priority. This paper describes a shallow accounting to business problems, but also from the conduct, organizational management and accounting software development and other factors computerized accounting work points out the problems start, and this in-depth analysis, pointed out the need to strengthen computerized accounting management is to ensure and promote the development of computerized accounting norms. Keywords: accounting; computerized accounting 摘 要 所谓的企业的会计核算是指通过货币这种计量尺度，对会计主体已经发生或者已经完成的经济活动进行事后核算，是会计工作中记账、算账、报账的总称[1]。由于社会和经济的飞速发展以及企业制度的不断改革，企业的会计核算呈