【正文】 XXXXXX學(xué)院本科畢業(yè)論文XXXXX學(xué)院函授畢業(yè)生畢業(yè)設(shè)計(jì)（論文）題目：會(huì)計(jì)電算化的現(xiàn)狀及發(fā)展趨勢專 業(yè) 會(huì)計(jì)電算化屆 別 XXX年會(huì)計(jì)本學(xué) 號(hào)XX姓 名 XXX指導(dǎo)老師 XXX2012年12月 會(huì)計(jì)電算化的現(xiàn)狀及發(fā)展趨勢 摘 要會(huì)計(jì)電算化是以電子計(jì)算機(jī)為主的電子技術(shù)和信息技術(shù)應(yīng)用到會(huì)計(jì)實(shí)務(wù)中的簡稱。本文簡單介紹了會(huì)計(jì)電算化的含義及其國內(nèi)外發(fā)展歷程，通過與手工會(huì)計(jì)系統(tǒng)的比較，總結(jié)出電算化在實(shí)務(wù)處理中的重要作用。目前，由于會(huì)計(jì)電算化的積極作用，其在社會(huì)經(jīng)濟(jì)中的運(yùn)用越來越廣泛，起著越來越重要的作用，但由于我國電算化起步較晚，逐步顯現(xiàn)出其運(yùn)用過程中的問題。本文針對(duì)我國會(huì)計(jì)電算化應(yīng)用現(xiàn)狀中出現(xiàn)的問題，從三個(gè)方面著重論述 ①財(cái)務(wù)軟件本身問題，比如內(nèi)部控制制度不健全，軟件通用性差；②人們意識(shí)、素質(zhì)問題，如缺乏高素質(zhì)復(fù)合型人才；③國際化問題等一系列問題進(jìn)行闡述并加以分析，提出了切實(shí)可行的解決措施，使企業(yè)在其經(jīng)營管理中能夠更加順利地推行會(huì)計(jì)電算化，促進(jìn)我國會(huì)計(jì)電算化事業(yè)向更深層次發(fā)展。隨著信息技術(shù)、科技的進(jìn)一步發(fā)展。會(huì)計(jì)電算化面臨巨大的變革和廣闊的發(fā)展前景。本文綜合國內(nèi)外形勢，對(duì)我國會(huì)計(jì)電算化發(fā)展過程中出現(xiàn)的如管理信息系統(tǒng)與會(huì)計(jì)電算化系統(tǒng)相結(jié)合；網(wǎng)絡(luò)化會(huì)計(jì)；財(cái)務(wù)軟件標(biāo)準(zhǔn)化、國際化等新的發(fā)展趨勢進(jìn)行了探討，并提出了完善會(huì)計(jì)電算化的建議。關(guān)鍵詞： 會(huì)計(jì)電算化； 內(nèi)部控制； 發(fā)展趨勢； 網(wǎng)絡(luò)會(huì)計(jì)AbstractAccounting puterization focus on electronic puter which is the abbreviation of the application of electronic puter and modern dataprocessing techniques. This paper describes the meaning of puterized accounting and the implications of the development process simply. Through paring the accounting system with manual parison of puterization in practice, this paper summed up the important role of processing.At present, Due to the positive role of puterized accounting which plays an increasingly important role in the socioeconomic. It is more and more widely used. But because of its late start, puterization gradually exposes its problems in the process of use. This paper is for the problems of status quo of China39。s Accounting application and focuses on the three aspects. ①The problems of financial software itself such as the imperfection of the internal control systems and poor general using of software。 ②The problems of people’s thinking and diathesis such as lacking of highqualified and versatile person。 ③The explanation is about serials international issues. This paper proposed some useful measurements to solve these problems in order to use Computerized Accounting more successfully in pany’s’ business management and promote the cause of our puterized accounting to a deeper level.With the further development of information technology, Computerized Accounting will faces to enormous changes and broad prospects for development. This paper bines the domestic situation with abroad situation to discuss the development of our Accounting process, such as management information systems, puterized accounting systems, network accounting and financial software standardization, the new trends of the development of the internationalization . And put forward some suggestion to improve the accounting puterization.Key words: Computerized Accounting。 Internal Control。 Development Trends。 Network Accountin目 錄引 言……………………………………………………………… 11. 會(huì)計(jì)電算化的概論………………………………………………1………………………………………………1………………………………………………1…………………………………………2 …………………………………………2…………………………………………2…………………………………………3……………………………………………………3……………………………………………5……………………………………6…………………………………6…………………………………6…………………………………6…………………………6………………………………………………………7,提高管理水平……………………………………7,提高業(yè)務(wù)素質(zhì)……………………………………8,提高軟件質(zhì)量……………………………9……………………………9……………………………………………………11…………………………………134. 會(huì)計(jì)電算化的發(fā)展趨勢及對(duì)策……………………………………………………………13…………………………………………13 ……………………………14……………………………………………………14……………………………14…………………………………15……………………………………………15………………………16………………………………………………16………………………………………………16…………………………………………17……………………………………17…………………………………………………………………17參考文獻(xiàn)…………………………………………………………………18致謝詞……………………………………………………………………19引 言計(jì)算機(jī)軟件技術(shù)的快速更新和網(wǎng)絡(luò)技術(shù)的普及與發(fā)展，對(duì)我國會(huì)計(jì)電算化提出更新更高的要求。針對(duì)我國會(huì)計(jì)電算化的現(xiàn)狀，為了消除一切影響會(huì)計(jì)電算化發(fā)展的不利因素，推進(jìn)我國的會(huì)計(jì)電算化向更深層次發(fā)展，應(yīng)該采取積極對(duì)策來解決現(xiàn)存問題，來推動(dòng)我國會(huì)計(jì)電算化向前發(fā)展，如何發(fā)展我國會(huì)計(jì)電算化和對(duì)會(huì)計(jì)電算化的發(fā)展趨勢分析成為探討重點(diǎn)。1. 會(huì)計(jì)電算化的概論會(huì)計(jì)電算化是以電子計(jì)算機(jī)為主的當(dāng)代電子技術(shù)和信息技術(shù)應(yīng)用到會(huì)計(jì)實(shí)務(wù)中，并用電子計(jì)算機(jī)作為工具替代手工記賬、算賬、報(bào)賬等，實(shí)現(xiàn)對(duì)會(huì)計(jì)信息的收集、整理、輸出、分析、預(yù)測、決策等。會(huì)計(jì)電算化是會(huì)計(jì)發(fā)展史上的一次革命，它不僅是會(huì)計(jì)數(shù)據(jù)處理手段的變革,而且必須對(duì)會(huì)計(jì)理論、實(shí)務(wù)產(chǎn)生深遠(yuǎn)的影響。目前會(huì)計(jì)電算化已成為一門融計(jì)算機(jī)科學(xué)、管理科學(xué)、信息科學(xué)和會(huì)計(jì)科學(xué)等為一體的邊緣學(xué)科。會(huì)計(jì)電算化是會(huì)計(jì)發(fā)展史上的又一次重大革命，它不僅是會(huì)計(jì)工作發(fā)展的需要，也是國民經(jīng)濟(jì)和科技發(fā)展對(duì)會(huì)計(jì)工作提出的要求，是時(shí)代發(fā)展的需要。（1）,數(shù)據(jù)處理更及時(shí),準(zhǔn)確。第一,計(jì)算機(jī)的運(yùn)算速度決定它對(duì)數(shù)據(jù)的分類,匯總,計(jì)算,傳遞幾乎是在瞬間完成。第二,計(jì)算機(jī)的正確程序避免了手工運(yùn)算時(shí)產(chǎn)生的錯(cuò)誤。第三,計(jì)算機(jī)可以采用手工條件下不愿采用甚至無法采用的復(fù)雜,精確的計(jì)算方法,從而使會(huì)計(jì)核算工作,做得更細(xì),更深,更好地發(fā)揮其參與管理的職能。（2）集中化與自動(dòng)化。電算化以后,手工會(huì)計(jì)各個(gè)崗位的核算工作都由計(jì)算機(jī)集中處理。（3）電算化會(huì)計(jì)信息系統(tǒng)是一個(gè)