会计电算化问题对策研究.docVIP

摘 要 随着当今社会的飞速发展，会计电算化行业也逐渐兴起，其是以电子计算机为主的当代电子和信息技术应用于会计工作中的简称。会计电算化使会计工作可以更加快捷、高效、准确的完成。减轻了会计从业人员的工作强度，提高了会计工作的质量和时效。但是，由于对会计电算化的认识不足、基础管理工作薄弱、推广的局限性以及会计电算化人员总体素质较低等问题都会影响会计电算化的发展。所以，针对我国的会计电算化的发展情况，分析会计电算化在工作中的问题和风险，并切提出并实施加深对会计电算化的认识，创造良好的会计信息运营环境，改进会计电算化发展模式，加强复合型会计电算化人才培养，提高会计信息的保密性和安全性，完善会计档案管理等措施,促进我国会计电算化向更深层次发展。 关键词：会计电算化 信息运营环境 电算化档案 Abstract As modern society the rapid development of knowledge economy, accounting computerization sadly arisen, and gradually replaced the accounting personnel manual bookkeeping, accounts, reimbursement and on accounting information electronically analysis and comprehensive utilization of modern a few pieces of means, is the electronic computer is given priority to contemporary electronic and information technology applied in accounting work in referred to as. Accounting computerization make accounting work can be more quick, efficient and accurate finish. Reduce the accounting practitioners working intensity and improve the quality of the accounting work and aging. But, because of lack of awareness of the accounting computerization, basic management work, and to change the limitation of weak promotion and computerized accounting personnel quality problems such as low made the development of computerized accounting better by the serious resistance. Key words: accounting computerization problems countermeasures 目 录 TOC \o 1-2 \h \z \u HYPERLINK \l _Toc354485218 第1 章 绪 论 PAGEREF _Toc354485218 \h 1 HYPERLINK \l _Toc354485219 1.1 研究背景 PAGEREF _Toc354485219 \h 1 HYPERLINK \l _Toc354485220 1.2 研究的目的及意义 PAGEREF _Toc354485220 \h 1 HYPERLINK \l _Toc354485221 1.3 国内外研究现状 PAGEREF _Toc354485221 \h 2 HYPERLINK \l _Toc354485222 1.4 研究内容及方法 PAGEREF _Toc354485222 \h 3 HYPERLINK \l _Toc354485223 第2章 会计电算化相关理论概述 PAGEREF _Toc354485223 \h 5 HYPERLINK \l _Toc354485224 2.1 会计电算化定义 PAGEREF _Toc354485224 \h 5 HYPERLINK \l _Toc354485225 2.2 会计电算化目的 PAGEREF _Toc354485225 \h 5 HYPERLINK \l _Toc354485226 2.3 会计电算化特征