会计电算化存在的问题及发展趋势.docVIP

PAGE  PAGE I 会计电算化存在的问题及发展趋势  PAGE IV 摘 要 在经济贸易全球化的今天，随着我国社会主义市场经济体制的建立和完善，会计作为经济管理基础性工作，其地位和作用越来越被人们所认识。强化会计管理、提高会计信息质量，已成为会计工作面临的一项十分紧迫的任务，而会计电算化为实现这一任务提供了一条有效的途径。会计电算化推动会计理论和会计技术的进步，节省会计人员的时间和精力，全面提高会计工作效率和质量，提高整个会计工作水平，大幅度增加企业的经济效益，使会计理论和实务的方方面面都将发生前所未有的深刻变化。本文结合工作实际，在分析我国会计电算化实践中存在的问题的基础上，展望了中国会计改革的发展趋势，并就我国会计电算化发展的有关问题提出了加强和完善会计电算化的对策。 关键词：会计电算化，问题，对策，发展趋势 Abstract Trade and economic globalization today, along with our country socialist market economic system build and perfect, accounting as an economic management foundation work, its position and role are increasingly being recognized. Strengthen accounting management, improve the quality of accounting information, has become the accounting work is facing a very urgent task, and computerized accounting to realize this one task provides a effective way. Accounting computerization of accounting theory and accounting to promote technological progress, save the time and energy of accounting personnel, improve the efficiency of the accounting work and quality, improve the whole accounting work level, greatly increasing the economic benefits of the enterprise, make the accounting theory and practice aspects will have hitherto unknown profound change. Combining with the practical work, the analysis of Chinas accounting practice on the basis of the existing problems, forecasts the development trend of Chinas accounting reform, and the development of Chinas accounting issues related to put forward to strengthen and perfect the accounting computerization strategy. Keywords：Accounting computerization，problem，countermeasure，development tendency 目 录  TOC \o 1-3 \h \z \u  HYPERLINK \l _Toc324780021  HYPERLINK \l _Toc324780022 前 言  PAGEREF _Toc324780022 \h 1  HYPERLINK \l _Toc324780023 一、 我国会计电算化产生的背景  PAGEREF _Toc324780023 \h 1  HYPERLINK \l _Toc324780024 （一）知识经济要求发展会计电算化  PAGEREF _Toc324780024 \h 1  HYPERLINK \l _Toc324780025 （二）时代