我国会计电算化普及中存在的问题与对策..doc

摘 要 会计电算化的应用是我国会计制度改革和发展的必然结果，是企业为了满足经营管理、经营决策的需要，确保会计数据记录的真实与正确，提高经济效益，提高会计工作质量的一项电子信息技术。普及会计电算化对现代的中小型企业来说至关重要，当前大部分企业在普及过程中存在着许多问题。本文主要是通过企业在会计电算化普及方面的案例分析，通过分析企业财会人员对会计电算化的认识、财会人员的专业技术和会计电算化软件的安全等方面存在的一些问题，并针对企业在普及会计电算化过程中出现这些问题结合我国会计电算化现状的基础上，从不同角度上分析了产生问题的原因，并结合我国会计行业发展的实际，提出了加强企业对会计电算化软件的认识度，提高财会人员综合素质，以及对风险的监控和建立健全电算化合理有效的内部控制体系等解决问题的对策，合理保证企业会计电算化的有效普及与实施，使会计电算化软件可以在我国企业中挥其应有的效果和作用，以期推动会计电算化在我国企业的发展与应用。 关键词： 会计电算化，问题，对策 ABSTRACT The application of accounting computerization is the inevitable result of the reform and development of Chinas accounting system, is the enterprise in order to meet the needs of management and decision-making, to ensure that the accounting records truthfully and accurately, improve economic efficiency, an electronic information technology to improve the quality of accounting work. It is very important for modern small and medium sized enterprises to popularize the computerized accounting system, and there are many problems in the process of the popularization of most enterprises. This paper is mainly through the enterprise in the accounting computerization on the popularization of case analysis, through the analysis of accounting personnel of the accounting computerization understanding, accounting personnel professional technical and accounting problems of security and other aspects of the software, and for the enterprises in the popularization of electricity will be appeared in the process of these problems according to Chinas accounting based on the current situation, analyzes the causes of problems from different angles, and combined with the actual development of the accounting profession of our country, put forward to strengthen the enterprise accounting computerization software awareness, improve the comprehensive quality of accounting personnel, and monitoring of risk and establish computerized countermeasures the reasonable and effective internal control system to solve problems, to ensure the enterprise accounting comput