我国会计电算化的现状与发展方向问题研究.pdfVIP

目 录 摘 要 ······························································3 1．前言······························································3 2 ．我国会计电算化的发展现状· ·········································3 2.1 总体水平低· ······················································3 2.2 会计信息系统内部控制不够完善· ····································4 3．会计电算化中存在的问题· ···········································4 3.1 企业内部问题· ····················································4 3.1.1 对会计电算化的认识不到位· ····································4 3.1.2 缺乏会计电算化复合型人才· ····································5 3.1.3 内部控制制度薄弱· ············································5 3.2 企业外部问题· ····················································6 3.2.1 相关法律、法规不完善· ········································6 3.2.2 会计软件存在局限性· ··········································6 4 解决会计电算化问题的对策· ···········································6 4.1 提高人们对会计电算化的认识· ·······································7 4.2 培养复合型的会计人才· ·············································7 4.3 建立健全内部控制制度· ·············································7 4.4 进一步完善配套法规· ···············································8 4.5 加强软件购置及开发的管理· ·········································8 4.5.1 开发适应现代化的电算化软件· ···································8 4.5.2 提高会计数据的安全性· ·········································8 4.5.3 规范会计软件市场· ·············································9 结 论 ································································9 参考文献· ······························································9 致 谢·································································10 摘要：随着我国经济的飞速发展和电子商务的迅速兴起，会计电算化在具体应用中存在的问题有： 对会计电算化认识不到位，会计电算化基础工作十分薄弱，缺乏会计电算化复合型人才，会计软件 存在缺陷等。因此，我国应采取进一步完善会计电算化的配套法规，创造良好的会计信息系统运行 环境，建立健全内部控制制度，加大对“复合型”会计电算人才的培养等对策，以便使我国会计电 算化尽快得到推广和应用。