毕业论文会计电算化实践中遇到的问题及对策.doc

会计电算化实践中遇到的问题及对策 摘 要 随着知识经济的悄然兴起，会计电算化代替会计人员手工操作体现了实效性，使会计业务信息处理省时、省事、简捷高效，不仅减轻了会计人员的劳动强度，提高了会计工作的效率和质量，与此同时还促进了会计工作职能发生了改变，让会计电算化更好的为人们服务。然而由于对会计电算化认识的不到位、会计电算化方面人才的缺乏、会计软件的开发存在缺陷和尚未健全的内部控制制度这些原因，使得会计电算化工作中仍存在一些不足，这就要求我们必须电算化首先介绍了会计电算化的概念和意义，分析了会计电算化在、人才、软件以及内部控制制度方面存在成因omputerized accounting practice problems and countermeasures Abstract As intellectual economy sadly arisen,the accounting computerization of accounting staff instead of manual operation reflects the effectiveness,make the accounting information processing time saving,convenient,simple and efficient,not only reduces the labor intensity of accounting personnel,improve the efficiency of the accounting work and quality,and this also promotes the accounting work function change,let the accounting computerization and better service for the people. However,due to accounting computerization understanding does not reach the designated position,computerized accounting in the lack of personnel,accounting software development defects and without a sound internal control system of these reasons,make the accounting computerization work in practice still exist some shortcomings,this asks we must solve the accounting computerization practice encountered the problem. In this paper,through the practice of the accounting computerization present situation research,for example,uses the comparative research method,first introduces the concept of computerized accounting and the application of accounting computerization significance,analyzes the accounting computerization in the ideological understanding,professional personnel,accounting software and the internal control system of the origin,found computerized accounting in our country exists in the practice of computerized accounting problems such as lack of professional talents,came to the conclusion that by increasing the training of accounting personnel to the countermeasure such as strength,to improve the quality of accounting work and the economic benefits of the co