我国会计电算化发展存在问题及对策论文.docVIP

我国会计电算化发展存在问题及对策 摘要：我国的会计电算化工作，经过了20多年的发展，已经取得了长足的进步和提高。大部分企业都实现了会计电算化。尽管如此，但由于我国会计电算化起步较晚，现阶段我国会计电算化工作仍存在这许多问题。例如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 广泛应用 会计人员 存在问题 解决对策 发展趋势 The Problems and Countermeasures in the development of Our Computerized AIS Abstract: The work of accounting computerization in China has developed for more than 20 years. It has made great progress. Most enterprises have applied accounting computerization. Even though, the work of accounting computerization in our country had a late start and there still lies in many problems. For example ,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: accounting computerization widely applied accountants problems solutions its trend PAGE PAGE 12 目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc 1前言 PAGEREF _Toc \h 1 HYPERLINK \l _Toc 2会计电算化概述 PAGEREF _Toc \h 1 HYPERLINK \l _Toc 2.1会计电算化的概念 PAGEREF _Toc \h 1 HYPERLINK \l _Toc 2.2会计电算化的发展历程 2 2.2.1以自我开发为主专用会计软件阶段...………………………………………………………2 2.2.2以专业厂商开发为主的通用会计软件阶段.…………………………………………………..2 2.2.3以最新科技成果为支撑的“管理型”会计软件阶段…………………………………………2 HYPERLINK \l _Toc 2.3会计电算化的特点 PAGEREF _Toc \h 2 2.3.1缩短会计业务处理的时间、提高处理的精确度………………………………………………2 2.3.2明显提高了会计工作的效率、节省了大量的人力物力………………………………………2 2.3.3有利加强经济管理，提高经济效益……………………………………………………………3 2.4会计电算化的意义……………………………………………………………………………………..3 2.4.1减轻会计人员的工作强度,提高会计工作效率………………………………………………..3 2.4.2促进会计工作规范化,提高会计工作质量……………………………………………………..3 2.4.3促进会计工作职能的转变………………………