会计信息系统在企业中的应用存在的问题与对策 大学论文.doc

摘 要 近年来，计算机在我国企业会计及管理领域的应用有了很大的发展。国家正在实施企业信息化，以信息化带动工业化战略，极大地推动了各行各业建设会计信息系统的事业，并促进了全社会的信息化Abstract In recent years, the computer application in the field of accounting and management in our country has made great development. Countries are implementing enterprise informationization, to drive industrialization by informationization strategy, greatly promote the construction of accounting information system in all walks of life business, and promote the informationization of the whole society. Accounting information system has become the main tool of accounting work, is to improve the work efficiency, the basic way of using computer technology instead of manual bookkeeping. Accounting information system development process in our country is not plain sailing, but influenced by multiple factors. In this paper, we study the application of accounting information system in the enterprise existing problems and countermeasures, this article analyzes the basic theory of the accounting information system to start a simple overview, the second part briefly discusses the present situation of the application in the enterprise accounting information system in our country and problems in the application process, key points out four main problems of the accounting information system, information is not sound, the lack of talent, the external environment, the technical level. The third part and the corresponding improvement countermeasures against the four main problems, the end of the article, the paper points out the development of future accounting information system. Keywords：Accounting information system Problem Countermeasures 目 录 引 言 1 1 会计信息系统概述 2 1.1会计信息系统基本概念 2 1.2会计信息系统的发展 2 1.3会计信息系统对企业的意义 3 1.3.1减轻会计人员工作负担 3 1.3.2提高会计信息质量 3 1.3.3提高企业管理效率 4 2 会计信息系统在企业中的应用现状及问题 5 2.1企业会计信息化现状 5 2.1.1业务财务一体化 5 2.1.2外部凭证电子化 5 2.1.3资金收付系统化 6 2.2会计信息系统应用中存在的问