会计电算化应用中存在的问题、对策及发展趋势.docVIP

题目：会计电算化在我国应用探讨 会计电算化在我国应用探讨 ［ ］在贸易全球化的今天，会计电算化已成为当前会计工作的主要工具，是提高 工作效率，运用机技术代替手工记帐的基本方式。会计电算化是以电子计算机为主的当代 电子技术和信息技术应用到会计业务上的简称，是巾电子计算机代替人工，实现记账、算账、 报账、查账以及部分会计数据的统计、分析、判断和决策的过程。会计电算化不仅提高了 会计核算的质量、减轻了的会计人员的劳动强度，而且由于计算机运行速度快，大大提高了 会计信息的及时性、准确性和完整性,为会计人员参与经营管理决策创造了有利条件。现在, 许多会计软件的开发已经走向专业化、商品化、社会化的轨道。但由于财务工作本身的特 点，以及网络的迅速发展、电子商务的迅速兴起等，一些先进的、现代化的事物不断出现, 对会计电算化系统提出了更高的要求，使建立符合现代化企业发展需求的新型财务系统变 得刻不容缓。由于会计电算化是一项系统工程，在发展过程中宥许多工作要做，宥许多的 问题要及吋解决，否则将严重阻碍我国会计电算化向更深层次的发展。木文就当前我网会 计电算化进程中必须重视和需要解决的几个问题进行阐述。 ［关键词］会计电算化发展现状问题对策 Application of Computerized Accounting in Our Country [Abstract] In today’s globalization of trade，computerized accounting has become the main tool of accounting work is to improve the work efficiency, the use of machine technology instead of manual bookkeeping basic ways.Accounting is a computer -based contemporary electronic technology and information technology to the accounting business for short, is a computer instead of doing so，to achieve bookkeeping, afterwards, reimbursement，audit and some accounting data statistics, analysis， judgment and decision-making process. Accounting accounting not only improve the quality and reduce the labor intensity of the accounting officer , and because the computer run faster，greatly improving the accounting information timeliness, accuracy and completeness of accounting personnel participate in management decisions created favorable conditions . Now, many accounting software development has been toward specialization，commercialization and socialization of the track. However, due to the financial characteristics of the work itself，as well as the rapid development of the network , such as the rapid rise of e-commerce，some advanced，modern things emerging, on computerized accounting system put forward higher requirements，so establishing a modern enterprise development demand for new financial system becomes urgent. Since Accounting is a systematic project, in the development process has to be done，there are many problems