毕业论文__国会计电算化发展存在问题及对策.docVIP

PAGE 我国会计电算化发展存在问题及对策 摘要：随着我国经济的飞速发展和电子商务的迅速兴起，会计电算化在具体应用中存在的问题有：对会计电算化认识不到位，会计电算化基础工作十分薄弱，缺乏会计电算化复合型人才，会计软件存在缺陷等。因此，我国应采取进一步完善会计电算化的配套法规，创造良好的会计信息系统运行环境，建立健全内部控制制度，加大对“复合型”会计电算化人才的培养等对策，以便使我国会计电算化尽快得到推广和应用。 关键词：会计电算化；问题；对策 The Problems and Countermeasures in the development of Our Computerized AIS Abstract: With the rapid development of Chinas economy and the rapid rise of e-commerce, The problems existing in our computerized AIS are the lack knowledge of computerized AIS, weak management on it, short of the professional staff，defect of the accounting software. Therefore，the code matched with the computerized AIS should be perfected, accounting information system should be promoted，the internal control system should be set up, the training for the professional comprehensive staff 8hould be emphasized in order to put our computerized AIS into popularization and application． Keywords: Computerized AIS, Questions, Countermeasures PAGE PAGE 10 目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc294906640 1前言 PAGEREF _Toc294906640 \h 1 HYPERLINK \l _Toc294906641 2我国会计电算化的发展现状 PAGEREF _Toc294906641 \h 1 HYPERLINK \l _Toc294906642 2.1开发和使用脱节 PAGEREF _Toc294906642 \h 1 HYPERLINK \l _Toc294906643 2.2总体水平低 PAGEREF _Toc294906643 \h 1 HYPERLINK \l _Toc294906644 2.3会计信息系统内部控制不够完善 PAGEREF _Toc294906644 \h 2 HYPERLINK \l _Toc294906645 3会计电算化中存在的问题 PAGEREF _Toc294906645 \h 2 HYPERLINK \l _Toc294906646 3.1企业内部问题 PAGEREF _Toc294906646 \h 2 HYPERLINK \l _Toc294906647 3.1.1对会计电算化的认识不到位 PAGEREF _Toc294906647 \h 2 HYPERLINK \l _Toc294906648 3.1.2缺乏会计电算化复合型人才 PAGEREF _Toc294906648 \h 3 HYPERLINK \l _Toc294906649 3.1.3内部控制制度薄弱 PAGEREF _Toc294906649 \h 3 HYPERLINK \l _Toc294906650 3.2企业外部问题 PAGEREF _Toc294906650 \h 4 HYPERLINK \l _Toc294906651 3.2.1相关法律、法规不完善 PAGEREF _Toc294906651 \h 4 HYPERLINK \l _Toc294906652 3.2.2会计软件存在局限性 PAGEREF _Toc294906652 \h 4 HYPERLINK \l _Toc294906653 3.2.3缺乏行业管理 PAGEREF _Toc294906653 \h 5 HYPERLINK \l _Toc294906654 4解决会计电算化问题的对策 PAGER