会计电算化（论文）.doc

PAGE \* MERGEFORMAT 0 目 录 一、会计电算化的概述·························································2 （一）会计电算化的由来······················································2 （二）国内财务软件供应商简介················································2 二、会计电算化的现状·························································3 （一）我国会计电算化的状况··················································3 （二）我国会计电算化的发展阶段··············································3 三、会计电算化存在的问题·····················································4 （一）思想认识不足··························································4 （二）会计人员素质不高······················································4 （三）会计信息系统的安全性、保密性较差······································4 （四）财务软件的使用混乱····················································4 四、会计电算化面临问题的对策·················································5 （一）加大会计电算化的普及程度和思想重视程度································5 （二）对会计电算化的安全方面问题采取有效措施································5 （三）对财务软进行统一管理··················································5 五、会计电算化的发展趋势·····················································5 （一）会计电算化普及程度将有很大提高········································5 （二）会计电算化管理将更加规范和完善········································5 （三）我国会计电算向“管理一体化”方向扩展··································6 六、结论·····································································6 会计电算化的现状及发展趋势 姜致文 （江西工业职业技术学院 江西南昌 ） 【摘 要】：会计电算化顾名思义就是会计于电脑的相结合，时代在进步，会计在发展。电脑也早已步入了寻常百姓家，普及率也越来越高，会计由的手工账目变成了电子账目，手工做帐、记帐、报账也变成了电脑对账务的一切处理，计算机和现代网络通讯技术在会计业务处理工作中的结合，会计电算化也有次产生了。会计电算化是会计工作的发展方向，开展会计电算化也是促进会计基础的工作规范化、提高经济效益的重要手段和有效措施。当今西方许多发达国家，将计算机应用于会计数据处理、会计管理、财务管理以及会计预测和会计决策，并且取得显著的经济效益。在企业会计工作领域出现了一种新的局面；财务会计人员处处和计算机会计信息系统打交道，执业会计人员需要参与会计信息系统的设计并在会计业务中使用计算机； 【关键词】：会计电算化 财务软件 现状 问题 对策 趋势 会计电算化的概述 （一）会计电算化的由来 会计电算化简单来说就是会计和计算机的结合，我国的会计工作始于1979年，其代表项目是1979年财政部支持并参与的长春第一汽车制造厂进行的会计电算化是点工作。 “会计电算化”一词是1981年中国会计学会在长春市召开的“财务、会计、成本应用电子计算机专题讨论会”上正式提出来的。从此开始，随着20世纪80年代的计算机在全国各个领域的应用推广和普及，计算机在会计领域的应用也得以迅速发展。到目前为止，尽管计算机在管理领域的应用几起