浅谈我国会计电算化存在问题及对策.doc

内容摘要：随着电子信息产业的不断发展，会计电算化在社会经济中的运用越来越广泛，起着越来越重要的作用。但我国的会计电算化起步较晚，存在的问题较多。因此，如何发展我国会计电算化也越来越引起人们的关注，本文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，针对我国当前会计电算化在财务工作出现的问题，如企业经营者、财务人员对会计电算化认识不足；财务工作实施电算化过程中面临的内控问题；会计人员的素质难以适应会计电算化的需要等一系列的问题展开讨论，加以分析，并提出了解决问题的切实可行的措施，使企业能够更加顺利地推行会计电算化，促进我国会计电算化事业向更深层次发展。 关键词：会计电算化 现状分析 对策建议 Abstract：With the constant development of the electronics and information industries， the application of the accounting by Electronic Data Processing in social economy is more and more extensive， play a more and more important role。However， the accounting by Electronic Data Processing of our country starts relatively late， the ones that exist are more problematical. So how to develop accounting by Electronic Data Processing of enterprise of our country to arouse the attention from people more and more either. So as to meet socialist market economic reform and as the basis against the thinking and goal of the exhibition this text and should obey the trend of the cybertimes of today.To some questions existing in accounting by Electronic Data Processing of enterprise at present in our country.For example， business managers， financial officers lack sufficient understanding of the computerized accounting? finance the implementation of the computerization process in the face of internal control issues? accounting staff Computerized Accounting quality it difficult to adapt to the needs of a wide range of issues to discuss， analyze， and put forward a solution to the problem of practical measures to enable enterprises to more smoothly implement computerized accounting and the promotion of the cause of Computerized Accounting to a deeper level. Key words： Computerized Accounting Analysis of the Present Suggestions 目 录 一、会计电算化概述…………………………………………………………3 （一）会计电算化的由来……………………………………………………3 （二）国内财务软件供应商简介……………………………………………3 二、文献回顾…………………………………………………………………4 三、我国会计电算化的现状…………………………………………………6 （一）我国会计电算化硬件的现状…………………………………………6 （二）我国会计电算化软件的现状…………………………………