论我国少数民族地区会计事业的发展.docVIP

论我国少数民族地区会计事业的发展 摘 要 在日益发展的经济社会，会计信息量也与日俱增。会计作为经济管理的重要组成部分，已成为一种普遍使用的商业语言。我国少数民族地区由于地理环境和人为因素等影响，会计的发展严重滞后与经济发达地区。本文首先从少数民族原始形态的会计雏形和古代少数民族地区的会计发展两个方面论述了我国少数民族地区会计的发展历史，接下来通过分析我国少数民族地区会计事业的发展现状，指出其存在的问题：对信息化认识不足，理论研究严重滞后；财务数据难以共享，缺乏安全保障；会计人员素质低，缺乏复合型人才。最后针对我国少数民族地区会计发展的现状与问题，提出相应的解决措施：提高少数民族地区对会计信息化建设意义的认识；健全网络财务系统，加强系统安全控制；培养信息化人员，提高财务人员素质。 关键词：少数民族地区；会计发展；会计信息化 Abstract In the increasingly development of economy and society, the accounting information is growing. Accounting as an important part of economic management, has become a kind of widely used commercial language. Ethnic minority areas in China because of the influence of geographical environment and human factors, lagging in the development of accounting and economic developed regions. This paper from the ethnic minorities in the form of the original prototype and the ancient ethnic minority areas of accounting development two aspects, this paper discusses the ethnic minority areas the development history of accounting in our country, then through the analysis of the development of the minority areas of accounting in China the status quo, points out its existing problems: insufficient understanding of information technology, the theoretical research lags behind; Financial data are difficult to share, lack of security; Accounting personnel quality is low, lack of compound talent. Finally in view of the minority regions in our country present situation and existing problems of accounting development, put forward the corresponding solution measures: improve the ethnic minority areas understanding of the significance of accounting informationization; Improve the network financial system, to improve the security of system control; Develop information technology personnel, improve the quality of financial personnel. Key words：minority areas；Accounting development；Accounting informatization 目 录 TOC \o 1-3 \h \z \u 摘 要 1 Abstract 2 绪 论 4 一、我国少数民族地区会计的发展历史 4 （一）少数民族原始形态的会计雏形 4 （二）古代少数民族地区的会计发展