论我国会计电算化的现状与发展(最后一次修改).docVIP

* * 大学学年论文 题 目：论我国会计电算化的现状与发展对策 学 院： 专 业： 学 号： 姓 名： 指导教师： 完成日期： 2010年**月**日 目 录 前言·················································································3 一、我国会计电算化在发展进程中存在的问题············································3 （一）单位会计电算化管理制度不完善··················································3 （二）缺乏复合型人才································································3 （三）商品化软件和单位会计电算化的冲突··············································3 （四）电算化审计工作需要进一步加强··················································3 （五）会计电算化信息资源不能共享····················································4 （六）会计电算化涉及范围的局限性····················································4 （七）会计软件智能化问题····························································4 （八）网络环境下的新问题····························································4 二、针对我国会计电算化发展中问题的发展对策··········································4 （一）完善会计电算化相关的管理制度··················································4 （二）增强电算化意识································································5 （三）提高会计人员素质······························································5 （四）加快开发管理会计软件的步伐····················································5 （五）重视对电算化审计的研究························································5 （六）会计电算化向网络化的进一步发展················································5 （七）加强网络环境下电算系统的管理··················································5 注释················································································7 参考文献············································································7 论我国会计电算化的现状与发展对策 [摘要]会计电算化应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，顺应网络时代的发展潮流。文章针对会计电算化过程中存在的一些问题提出了切实可行的应对措施，并就我国会计电算化发展的前景进行了探讨。 [关键词]会计电算化；现状；发展 On Developing Accounting by EDP Abstract: The accounting computerization should take adapt the socialist market economy reform and the development mentality and the goal as the basis, complies with the network time the development tidal curre