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摘 要 会计电算化是在计算机技术和网络技术广泛普及，现代信息技术不断创新的基础上发展并逐步成熟的，本文论述了会计电算化的含义、现状，存在问题及发展趋势.并着重以适应社会主义市场经济改革与发展的思路及目标为依据，顺应当今网络时代的发展潮流及我国融入世界经济一体化的发展趋势，分析和展望中国会计改革问题与发展趋势，并就如何进一步发展我国会计电算化的有关问题进行了初步探讨。指出了大力推进会计电算化的发展，已成为我国经济社会发展新阶段重要而紧迫的战略任务 关键词：会计电算化　现状　问题 对策 发展趋势 Abstract Accountant the computerization is in the computer technology and the networking widespread popularization, in the foundation which the modern information technology innovates unceasingly the development and gradually mature, this article elaborated accountant the computerization meaning, the present situation, the existence question and the trend of development. And emphatically take adapts the socialist market economy reform and the development mentality and the goal as the basis, complied with now the network time development tidal current and our country integrate the world economics integration the trend of development, analyzes and forecasts Chinese accountant to reform the question and the trend of development, and how on further developed our country accountant the computerization related question to carry on the preliminary discussion.Had pointed out advances accountant vigorously the computerization the development, has become our country economic society to develop the new stage important and the urgent strategic mission. Key words: Accountant computerization，present situation，question，countermeasure,develop trend 目 录 摘要……………………………………………………………………………………………I Abstract………………………………………………………………………………………II 1 前言1.1淡谈的意义……………………………………………………………………1 1.2会计电算化的含义…………………………………………………………………1 1.3会计电算化的发展前言…………………………………………………………………1 1.4会计电算化的特点…………………………………………………………………………...2 2会计电算化的现状及存在问题…………………………………………3 2.1会计电算化的现状…………………………………………………………………………..3 2.2会计电算化进程中存在的主要问题………………………………………………………4 2.3针对会计电算化存在的问题提出以下对策………………………………………………..5 3 促进企业会计电算化的对策…………………………………………………………………4 3.1加强计算机硬件、软件管理……………………………………………………………4 3.2制定会计电算化发展规划.…………………………………………………………5 3.3 重视复合型的会计电算化人才培养…………………………………………