會(huì)計(jì)電算化工作可能出現(xiàn)的問(wèn)題及對(duì)策會(huì)計(jì)電算化論文范例(已修改)
2025-07-04 03:09 本頁(yè)面
【正文】 8 / 11會(huì)計(jì)電算化工作可能出現(xiàn)的問(wèn)題及對(duì)策摘要隨著知識(shí)經(jīng)濟(jì)的悄然興起，會(huì)計(jì)電算化代替會(huì)計(jì)人員手工操作體現(xiàn)了實(shí)效性，使會(huì)計(jì)業(yè)務(wù)信息處理省時(shí)、省事、簡(jiǎn)捷高效，不僅減輕了會(huì)計(jì)人員的勞動(dòng)強(qiáng)度，提高了會(huì)計(jì)工作的效率和質(zhì)量，與此同時(shí)還促進(jìn)了會(huì)計(jì)工作職能發(fā)生了改變，讓會(huì)計(jì)電算化更好的為人們服務(wù)。然而由于對(duì)會(huì)計(jì)電算化認(rèn)識(shí)的不到位、忽視對(duì)會(huì)計(jì)電算化理論的研究、會(huì)計(jì)電算化方面人才的缺乏、會(huì)計(jì)軟件的開(kāi)發(fā)存在缺陷和尚未健全的內(nèi)部控制制度這些原因，使得會(huì)計(jì)電算化工作中仍存在一些不足，阻礙了會(huì)計(jì)電算化向更深層次的發(fā)展。本文首先介紹了會(huì)計(jì)電算化的概念和意義，說(shuō)明了電算化會(huì)計(jì)信息系統(tǒng)的特點(diǎn)，分析了會(huì)計(jì)電算化在觀念方面、理論方面、人才、軟件方面以及內(nèi)部控制制度方面存在的缺陷以及成因。文章試圖通過(guò)對(duì)會(huì)計(jì)電算化存在問(wèn)題的研究，從而指出提高會(huì)計(jì)電算化應(yīng)用的相應(yīng)對(duì)策。關(guān)鍵詞：會(huì)計(jì)電算化；問(wèn)題；對(duì)策Problems and Countermeasures to Accounting ComputerizationAbstractWith the rapid development of technology in today’s society, an increasing number of firms start to adopt puterized accounting systems in preference to manual accounting to reap the benefits of efficiency and accuracy. Computerized accounting systems enable accountants to reduce the work load and provide better services. This gives rise to the changing of accountants’ working objectives. Computerized accounting systems are an essential element of any business, however, the lack of understanding of the concepts, processes, issues and internal control that underlie existing puterized accounting systems and the lack of skillful work force are seriously impeded in the development of these systems.This report analyses the concepts and the significant features of the puterized accounting system. Followed by a further investigation on the exiting problems, thus attempt to solve them in an appropriate way.Key words：Accounting puterization ；Problems；Countermeasures目 錄摘 要IAbstractII緒論12會(huì)計(jì)電算化相關(guān)概述33我國(guó)會(huì)計(jì)電算化存在的主要問(wèn)題5 64加快我國(guó)會(huì)計(jì)電算化發(fā)展的對(duì)策7
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