我国会计信息系统发展中存在问题及对策.docVIP

摘 要 会计信息系统已成为当前会计工作的主要工具，是提高工作效率，运用计算机技术代替手工记帐的基本方式。如何发挥会计信息系统的优势，科学合理的运用会计信息系统完成“甩帐”，为会计工作提供高效的工作质量是当前我们必须解决的重要课题。辨证地了解新形势下会计信息系统的现状，客观地分析会计信息系统面临的问题，有针对性提出解决问题的对策和措施，不仅对会计信息系统工作，而且都具有十分重大的。Abstract Accounting information system which is used for improving work efficiency has now became the main tool for accounting work.It is the basic mode that computer technology takes place of manual accounting. The development of Chinas accounting information system is not going smoothly., it is affected by multiplied factors. How to make full use of the advantages of the accounting information system and how to complete the left off in using the accounting information system scientific and rationally to provide high quality of work is an important topic that we must solve currently. Dialectical understanding the new situation of Chinas accounting information system in the present situation,objective analysis the accounting information system problems, putting forward solutions and measures, are not only for the accounting information system work, but also for the entire accounting system, for the great significance development of our country enterprise accounting information system. Accounting information system has changed the accounting methods and accounting data processing way of handling and the internal control system, making financial personnel labor intensity reduced, improving the accounting information collection, collation, transmission and feedback on the accuracy of the accounting work, it can better meet the actual needs of the enterprise management, but the accounting information system in the development process there are a lot of problems. This paper expounds the present situation development of Chinas accounting information system at the current situation, analyses the existing problems, and putting forward the relevant improvement measures. Key Words：Accounting information system; Internal control; nformation system 目 录 一、引言……………………………………………………………………