我国会计电算化存在的问题及发展趋势.docVIP

目 录 一、我国会计电算化发展的现状 5 （一）会计电算化的含义 5 （二）我国会计会计电算化发展的现状 5 二、我国会计电算化发展的现状中存在的问题 7 （一）对开展会计电算化工作不重视 7 （二）缺乏一套完整的电算化管理体系 7 （三）缺乏专业的会计电算化人才 7 （四）没有充分发挥电算化对强化财务管理的功能 8 （五）会计软件通用性差、集成化程度低 8 （六）会计软件开发疏漏了审计因素，不能满足审计要求 8 （七）会计信息系统的安全性、保密性差 8 （八）甩账工作处理不当 9 三、我国会计电算化的完善 9 （一）要重视电算化工作 9 （二）加强会计电算化的管理，完善会计电算化的配套法规 9 （三）建立通用、统一的财务软件模式 10 （四）提高会计人员的业务素质，加大对会计电算化人才的培养力度 10 （五）提高会计软件的质量 10 （六）加强会计信息系统的安全性和保密性工作 11 四、我国会计电算化的发展前景 11 （一）全国普及会计电算化 11 （二）会计电算化管理规范化 11 （三）成本核算软件的通用化 12 （四）会计电算化发展网络化 12 （五）信息处理智能化 12 参考文献 13 摘要 人类文明社会的每次腾飞都离不开新技术革命的推动，以微和信息技术为标志的第四次科技革命更是将人类社会带进了崭新的“信息时代”，而“会计”这一人类古老的经济活动在信息技术和全球经济一体化的推动下，也必将不断演变和发展。在信息化和工业化融合的新世纪中国，经济的持续高增长和全球经济一体化趋势的日益加深，信息技术的日新月异，human civilization and society are inseparable from the new technological revolution, to microelectronics and information technology, marked the fourth scientific and technological revolution is the human society into a new Information Age. And accounting the ancient of mankinds economic activities in the information technology and global economic integration, driven and will also continue to evolve and develop. Integration of information technology and industrialization in the new century, continued high economic growth and the increasing trend of global economic integration deepens, the ever-changing information technology, computerized accounting as to promote economic globalization towards the direction of the fundamental, information technology and the information industry has advanced to the network of this global economic era. Economic globalization and its development through the information superhighway was extending in all directions. The unprecedented development of science and technology given the freedom of human action to a powerful means by which human beings can in order to shape their own future, while it also to the accounting into the development of infinite energy. Therefore, this article from the deeper meaning of computerized accounting started to explore the status of Chinas Accounting