會計電算化工作可能出現的問題及對策會計電算化論文范例(已修改)
2025-07-04 03:09 本頁面
【正文】 8 / 11會計電算化工作可能出現的問題及對策摘要隨著知識經濟的悄然興起，會計電算化代替會計人員手工操作體現了實效性，使會計業(yè)務信息處理省時、省事、簡捷高效，不僅減輕了會計人員的勞動強度，提高了會計工作的效率和質量，與此同時還促進了會計工作職能發(fā)生了改變，讓會計電算化更好的為人們服務。然而由于對會計電算化認識的不到位、忽視對會計電算化理論的研究、會計電算化方面人才的缺乏、會計軟件的開發(fā)存在缺陷和尚未健全的內部控制制度這些原因，使得會計電算化工作中仍存在一些不足，阻礙了會計電算化向更深層次的發(fā)展。本文首先介紹了會計電算化的概念和意義，說明了電算化會計信息系統的特點，分析了會計電算化在觀念方面、理論方面、人才、軟件方面以及內部控制制度方面存在的缺陷以及成因。文章試圖通過對會計電算化存在問題的研究，從而指出提高會計電算化應用的相應對策。關鍵詞：會計電算化；問題；對策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會計電算化相關概述33我國會計電算化存在的主要問題5 64加快我國會計電算化發(fā)展的對策7
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