中小企业在会计电算化实施中存在的问题与对策探析.docxVIP

我国中小企业在会计电算化实施中存在的问题与对策探析 ［扌商要］随着信息化时代的到來，传统的财务管理手段口渐难以适应现实工作的需要。会计电 算化以其高效、自动、方便、准确和及时等优点止H益受到广大会计人员的欢迎。我国会计 电算化的普及和发展速度很快，从20世纪70年代开始，经历了尝试阶段、自发阶段和有组织、 有计划的商品化稳步发展阶段，到目前的管理型会计软件以及ERP的发展阶段。电子计算机的 应用一方面使会计核算的准确性和可靠性得到了极大的提高；另一方面，它还提高了会计工 作效率和会计工作的水平。随着计算机技术的迅猛发展和运用，会计电算化工作也进一步向深 层次开发,这一方面给代理记账公司经济管理带来了巨大的效益；另一方面也带来了新的问题 和挑战。 本文以XX代理记账公司为例，在对会计电算化运用现状分析基础上，对该记账公司会计 电算化运用过程中存在的问题进行分析，并就相关问题提出解决对策。 ［关键字］中小企业 记账 公司会计电算化XX代理记账公司 Analysis of the computerized accounting implementation problems and thecountermeasures in SMEs ( small and medium enterprises) [Abstract] With the advent of the information era, need to the traditional means of financial management is difficult to adapt to practical work. Computerized accounting for its efficient, automatic, convenient, accurate and timely advantages are increasingly the accountingpersonnel welcome. The computerization of accounting and the development speed is very quick, from the beginning of twentieth Century 70 years, has experieneed a steady development stage to stage, spontaneous and organized, planned commercialization, to the current management accounting software and ERP development stage? Application of electronic computer to make the accounting accuracy and reliability has been greatly improved; on the other hand, it also improves the efficiency of the accounting work and accounting work level. With the rapid development of computer technology and application, the work of the acco un ting computerizati on has further developme nt, this has brought great ben efits to the hospital economic management; on the other hand, it has also brought new problems and challenges? In this paper, Datong Municipal New Financial Advisory Services Co. Ltd as an example, the computerized accounting application based on the current situation analysis, the accounting company accounting computerization existence in the process of applying problems are analyzed, and related soluti ons. [Key word] Small and medium-sized enterprises accountin