侯冠凤毕业论文.docVIP

会计电算化实践中遇到的问题及对策 摘要 随着知识经济的悄然兴起，会计电算化代替会计人员手工操作体现了实效性， 使会计业务信息处理省时、省事、简捷高效，不仅减轻了会计人员的劳动强度，提 高了会计工作的效率和质量，与此同时还促进了会计工作职能发生了改变，让会计 电算化更好的为人们服务。然而出于对会计电算化认识的不到位、会计电算化方面 人才的缺乏、会计软件的开发存在缺陷和尚未健全的内部控制制度这些原因，使得 会计屯算化工作实践屮仍存在一些不足，这就要求我们必须解决会计电算化实践屮 遇到的问题。本文通过对会计电算化实践现状的研究，运用比较、举例的研究方法, 首先介绍了会计电算化的概念特点和应用会计电算化的意义，分析了会计电算化在 思想认识、专业人才、会计软件以及内部控制制度方面存在的成因，发现我国会计 电算化实践中存在着会计电算化工作专业人才缺乏等问题，最后得出通过加大会计 人员培训力度等对策，能够提高会计工作质量和经济效益的结论，以适应会计电算 化迅速发展的需要。 关键词：会计电算化内控制度 数据安全实践工作 Computerized accounting practice problemsand countermeasures Abstract As intellectual economy sadly arisen,the accounting computerization of accounting staff instead of manual operation reflects the effectiveness,make the accounting information processing time saving,convenient.simple and efficient,not only reduces the labor intensity of accounting personneljmprove the efficiency of the accounting work and quality,and this also promotes the accounting work function changejet the accounting computerization and better service for the people? Howeve^due to accounting computerization understanding does not reach the designated position,computerized accounting in the lack of per son nel ,accou nti ng software development defects and without a sound internal control system of these reasons,make the accounting computerization work in practice still exist some shortcomings,this asks we must solve the accounting computerization practice encountered the problem? In this paper,through the practice of the accounting computerization present situation researchjor examplesses the comparative research method,first introduces the concept of computerized accounting and the application of accounting computerization significance,analyzes the accounting computerization in the ideological understanding,professional personnel,accounting software and the internal control system of the origin,found computerized accounting in our country exists in the practice of computerized accounting problems such as lack of professional talents,came to