我国会计电算化发展存在问题的探讨.docVIP

会计电算化发展存在问题的探讨 ［摘要］随着我国经济的持续高增长，我国对传统的会计管理提出了更高的要求和挑战，因 此建立符合我国现代化企业管理需求的新型会计电算化系统已刻不容缓。然而现今却存在着 一系列问题使得我国会计电算化停滞不前，诸如：对会计电算化认识不到位；对财务软件开 发不统一，使用相对混乱；专业的会计电算化人才的缺乏；会计信息系统的保密性和安全性 不强的制约；会计电算化涉及范围存在的局限性。而这些不利现象如果不加以控制和完善的 话，会计电算化的发展将不能进一步开展。因此木文的亮点就是以这些问题展开讨论，分析 这些问题产生的根源，并根据产生的因素对症下药，提出如下有效的方案，旨在进一步完善 会计电算化：一是企业领导要强化对会计的认识，建立会计电算化人员的培训体系来解决对 会计电算化的认识不足及人才的缺乏；二是制定通用、统一的财务软件模式來标准化会计电 算化系统；三是进一步开发、完善会计软件来规范混乱的市场需求。四是加强会计电算化的 保密性和安全性的控制来满足会计信息系统存在的安全问题；五是加强和完善会计电算化相 关的管理制度使得财务会计电算化和管理会计电算化能有机结合。总而言之，完善会计电算 化的进一步发展，将更好地为会计管理服务。 ［关键字］会计电算化 发展问题 解决方案 [Abstract] With the continued high growth of Chinas economy, our country puts forward higher requirements and challenges on traditional accounting management. Thus, establishing a new accounting computerization system in line with Chinafs modernized enterprise management requirement is no time to delay. However, there are a number of issues, making our countrys accounting computerization stagnant, such as: insufficient understanding in accounting computerization; non-uniform development and relative usage chaos of financial software; the lack of professional talents in accounting computerization; weak constraints at confidentiality and security of accounting information system; boundedness of accounting computerization. If these negative phenomena are not perfected and controlled, the development of accounting computerization will not be further carried out. Therefore, the highlights of this paper is to discuss these issues, analyze the root causes of these problems, suit the remedy to the case, put forward the following effective solutions designed to improve the accounting computerization: Firstly, to strengthen business leaders1 understanding of accounting, and establish accounting computerization personnel training system to solve the lack of knowledge and talents. Secondly, to formulate common, unified financial software pattern to standardize accounting computerization system. Thirdly, to develop and improve accounting so