我国中小企业会计电算化的实施.docVIP

PAGE 1 我国中小企业会计电算化的实施 摘 要 信息化是当今企业发展的主要方向，而会计电算化就是会计信息化建设当中最重要的因素，会计信息有助于企业管理者加强经营管理，提高经济效益。中小企业是增强市场竞争力和推动市场经济发展的基本力量，带来了繁荣的市场经济和公平竞争。中小企业是我国国民经济的重要组成部分，在中小企业尤其是小企业中实施会计电算化是提高我国综合国力的重要措施之一。 随着社会的不断进步，不少中小企业都面临着机遇和挑战。在这种情况下，充分发挥会计电算化在企业财务管理中的作用，建设与完善中小企业的财务制度对企业的发展起到至关重要的作用。因为会计电算化与手工记账相比较，不仅缩短了财务人员的工作时间，提高了工作效率，而且为后期的诸多检查和核算工作提供了方便，促进了管理的电算化，在很大程度上提高了企业的经济效益。但是由于中小企业本身存在一定的缺陷，例如：管理经验不足、缺乏一定的专业人才、对电算化认识不足等等，导致电算化在中小企业实施的过程中出现了许多的问题和弊端。因此，研究会计电算化在中小企业中的实施现状有很大的现实意义。 本次研究采用的主要方法是理论联系实际，以本人实习单位会计电算化的应用为实例来研究电算化在中小企业中的实施现状，全面分析采用会计电算化的优势及目前存在的问题，并主要从企业内部控制方面提出改善建议，以促进会计电算化在中小企业中广泛、顺利的实施。 关键词：会计电算化；实施现状；问题；措施 Abstract Information is the direction of enterprise development, and the most important factor of Information construction is accounting computerization, which help managers to strengthen management and improve economic efficiency.Small business is the basic force to promote the development of market economy, to prosper the market economy and bring fair competition to the whole market.The small business occupies a very important position in Chinas national economy. The small as well as the medium-sized enterprises especially the small enterprises in the implementation of computerized accounting is one of the critical measures to improve the comprehensive national strength of China.With the development of the society, many small and medium-sized enterprises are facing opportunities and challenges. Because of the accounting computerization compared with manual accounting,improve work efficiency, provides convenient and the work for later many inspections and accounting, but also promotes the computerization management, improving the economic efficiency of enterprises greatly.However, because of the small as well as the medium-sized enterprise itself has some short comings, for example, the lack of management experience, professional talents and the computerization understanding insufficiency and so on. Leading to some computer problems of many implementation in