会计电算化在事业单位应用现状与对策.docVIP

会计电算化在事业单位应用现状与对策 专业： 班级： 姓名： 1.1会计电算化的定义 6 1.2会计电算化的特点与作用 7 1.2.1会计电算化的特点 7 1.2.2会计电算化的作用 9 1.3会计电算化的发展历程 9 1.3.1国外电算化会计的发展 9 1.3.2我国电算化会计的发展 10 2 事业单位会计电算化应用现状与问题分析 14 2.1事业单位会计电算化管理职能亟待加强 14 2.2事业单位会计电算化尚缺乏数据实时共享性 15 2.3事业单位会计电算化安全性及保密性弱 15 2.4事业单位缺乏会计电算化复合型人才 16 2.5事业单位会计电算化档案管理制度不完善 17 3 我国事业单位会计电算化的合理化建议与对策 19 3.1充分利用会计电算化的管理功能，提供有效的信息支持 19 3.2推动会计电算化网络化，实现财务信息实时共享 20 3.3加强内部控制制度，确保会计信息的安全性和保密性 21 3.4加强会计电算化人才的培训，培养复合型人才 22 3.5健全会计电算化信息资料备份制度，做好档案管理工作 23 4 结论 25 致谢 26 参考文献 27 摘要 本文根据事业单位会计电算化现状及问题，结合工作实践，提出会计电算化发展的几点建议。本文主要分析会计电算化下企业内部控制内容对会计业务内部控制的影响完善内部控制的必要性，提出了会计内部控制的对策与措施Abstract Based on the current situation and the institution of computerized accounting problems , work practice , a few suggestions of computerized accounting development. This paper analyzes the computerized accounting under internal control content , impact and status of corporate accounting business accounting computerization of internal control and the need to improve internal controls , and proposed countermeasures accounting internal control. This paper analyzes the computerized accounting under internal control content , impact and status of corporate accounting business accounting computerization of internal control and the need to improve internal controls , and proposed countermeasures accounting internal control. With the phased implementation of the financial institutions of scientific and meticulous management , computerized accounting penetration rapidly. Currently, many of our institutions have implemented computerized accounting, and achieved good results. However , there are still institutions computerized accounting problems in the implementation process , this paper analyzes these issues and propose appropriate measures for the development of computerized accounting institution has laid a good foundation. Accounting Computerization has changed the way accounting , data processing method , expanding the field of accounting data to improve the efficiency of accou