中小企业会计电算化应用问题研究.docVIP

PAGE 题目 中小企业会计电算化应用问题研究 中小企业会计电算化应用问题研究 摘 要 由于科学技术水平的不断提高和时代的不断前进，会计电算化渐渐显示出其优点，逐步代替了传统的手工计算，在企业中的应用越来越广泛。但是另一方面，会计电算化还存在着一些问题，比如会计电算化制度还不是十分完善，难免会造成管理上的漏洞，这很有可能会阻碍会计电算化在企业中的应用，不利于企业的发展。本文主要通过叙述会计电算化的发展阶段、现状，结合我国中小企业的实际情况，揭露了中小企业在会计电算化应用过程中存在的问题，包括会计人员素质不够、企业内部控制制度不完善等，探讨了解决这些问题的措施，比如提高会计人员的素质、完善内部控制制度等。只有逐一解决这些问题，才能保证会计电算化的优势，促进中小企业持续、稳定、健康发展。 关键词：会计电算化；中小企业；财务软件 ABSTRACT Accounting computerization is the inevitable outcome of The Times development, also is the main accounting work , it implements the work efficiency and quality. But in see results at the same time, we also cannot ignore the problems facing the accounting computerization management, the existence of these problems seriously restrict the work of the accounting computerization, is unfavorable to small to improve the economic benefits of the enterprises. This article introduces the accounting computerization development phase, on the basis of combined with the concrete data, analyzing the development of the computerized accounting in our country, detailed introduces the small businesses in the two big problems in the application of computerized accounting, the problem of financial software and small businesses own existence question. According to these two problems, this paper puts forward four counter measures: developing software for small businesses, by special proof of charge to an account, using general proof of charge to an account, strengthen the accounting personnel training, strengthen the accounting computerization of archives management, perfect the enterprise internal information system. Only will solve these problems, can guarantee the accounting computerization to give full play to the advantages of small business interests are guaranteed. Key words: small?and?medium?enterprises; Accounting computerization; Financial software 目 录 1前言…………………………………………………………………………………………………...