【正文】
用軟、硬件的開發(fā)、改進(jìn)、維護(hù)等問題;其次,對在崗會計人員進(jìn)行進(jìn)修和培訓(xùn),使他們能夠比較系統(tǒng)的了解和掌握會計電算化的基本原理和操作方法,持證上崗。 以上這些問題是會計電算化進(jìn)程中經(jīng)常遇到而又必須重視和及時解決的問題。由于會計電算化系統(tǒng)的特殊性,建立一整套對會計電算化系統(tǒng)舞弊的防范措施和控制制度就顯得尤為重要。s quality is the key, the relevant system to further reform of talent education and training, in many aspects, in various forms, multichannel training of accounting puterization needs all levels of of all, the large, colleges, according to the needs of the times, the timely adjustment of professional setting and training direction, grasp the social social culture not only understand the puter knowledge, and to understand the talents of accounting of the enterprise management, master key to puterized accounting application software, hardware development, improvement, maintenance and other problems。s accounting puterization to the deeper, to maximize the accounting standards and improve the quality of accounting information, to better improve at all levels, modern management level of enterprises and institutions to improve economic efficiency and in the establishment of a puterized accounting system, because the puter operation speed, high accuracy, providing prehensive information, thus greatly improving the quality of accounting work, change the accounting work face, great changes occurred in the accounting and accounting management of the with the rapid development of puterized accounting, puterized system weaknesses of corruption, fraud and other illegal and criminal activities has also increased, resulting in serious losses to the enterprise and to the particularity of puterized accounting system, it is particularly important to establish the system of measure and control against a set of accounting puterization system fraud.。s puterized accounting to the development of a deeper level。 and the accounting software used to check data of advanced technology to prevent the entry of illegal input, data, such as a loan uneven vouchers, puter rejected, so as to ensure the legality, integrity of accounting information, and promote the accounting work standardization, improved the quality of accounting information。 企業(yè)在建立了會計電算化系統(tǒng)后,由于計算機的運算速度快、計算精度高、提供信息全面,因而大大提高了會計工作的質(zhì)量,改變了會計工作的面貌,會計核算和會計管理的環(huán)境發(fā)生了很大的變化。作為會計,應(yīng)積極學(xué)習(xí)會計電算化知識,掌握計算機先進(jìn)技術(shù),提高操作能力,維護(hù)軟件正常運行,把自己培養(yǎng)為復(fù)合型人才,為本單位盡快建立高效的會計信息系統(tǒng)創(chuàng)造條件。比如數(shù)據(jù)集中存放的“電算化會計”,采用先進(jìn)的數(shù)據(jù)庫及數(shù)據(jù)倉庫技術(shù),實現(xiàn)了數(shù)據(jù)分類集中存放,完成明細(xì)分類賬和對賬操作,各種報表數(shù)據(jù)均能通過數(shù)據(jù)共享及時而準(zhǔn)確地取得。會計電算化是會計工作的發(fā)展方向,是信息時代社會經(jīng)濟發(fā)展對會計工作提出的必然要求。目前,許多企業(yè)還未充分認(rèn)識到會計電算化的意義及重要性。他是一個人機結(jié)合的系統(tǒng),其基本構(gòu)成包括會計人員、硬件資源、軟件資源和信息資源等要素,其核心部分則是功能完善的會計軟件資源。 第二部分研究會計電算化發(fā)展過程中存在的不足,并結(jié)合我國企業(yè)的基本情況,這是本文的重點,主要包括:對會計電算化的重要性認(rèn)識不足;缺乏復(fù)合型的會計電算化人才;會計軟件存在缺陷;會計電算化的基礎(chǔ)管理工作存在漏洞第三部分闡述會計電算化面臨問題的解決對策,為企業(yè)提供一些有建設(shè)性的建議,充分發(fā)揮會計電算化的作用,為企業(yè)節(jié)省成本,實現(xiàn)利潤最大化。如何保障重要會計信息的安全,是順利實現(xiàn)會計電算化工作的一個重要前提。在管理信息