【正文】 隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)和電子信息產(chǎn)業(yè)的不斷發(fā)展，會(huì)計(jì)電算化軟件已經(jīng)比較成熟，正向管理型和全面企業(yè)管理軟件方向發(fā)展，會(huì)計(jì)電算化也已緊密的融入到企業(yè)信息化進(jìn)程中。文章針對(duì)企業(yè)在財(cái)務(wù)上應(yīng)用會(huì)計(jì)電算化軟件出現(xiàn)的有關(guān)問(wèn)題進(jìn)行了深入的探討。中小企業(yè)是國(guó)民經(jīng)濟(jì)的重要組成部分，但由于中小企業(yè)自身的特征，開展會(huì)計(jì)電算化時(shí)也存在許多問(wèn)題。而目前最重要的還是管理會(huì)計(jì)的電算化工作。 故到目前為止, 一個(gè)真正意義上的會(huì)計(jì)管理信息系統(tǒng)尚未確立起來(lái)。會(huì)計(jì)科目結(jié)構(gòu)設(shè)置的合理科學(xué)與否相當(dāng)關(guān)鍵。在憑證輸入時(shí), 在輸入會(huì)計(jì)科目的同時(shí), 系統(tǒng)便會(huì)自動(dòng)要求你輸入一個(gè)部門, 那么, 你只要輸入發(fā)生業(yè)務(wù)的責(zé)任中心, 計(jì)算機(jī)便會(huì)既能按科目進(jìn)行匯總、 進(jìn)行財(cái)務(wù)核算, 又能按責(zé)任中心匯總進(jìn)行責(zé)任會(huì)計(jì)核算, 每一個(gè)責(zé)任 \ 中心的信息都可在 “部門管理” 模塊一覽無(wú)余了。 隨著科學(xué)技術(shù)的發(fā)展，電子計(jì)算機(jī)數(shù)據(jù)處理技術(shù)在會(huì)計(jì)領(lǐng)域得到了廣泛的運(yùn)用，會(huì)計(jì)已經(jīng)從原有的記賬、報(bào)賬向著經(jīng)營(yíng)管理領(lǐng)域的深度和廣度發(fā)展，對(duì)企業(yè)的內(nèi)部控制產(chǎn)生了深遠(yuǎn)的影響。（2）內(nèi)部控制的數(shù)據(jù)處理方式發(fā)生了變化，在傳統(tǒng)手工會(huì)計(jì)工作環(huán)境下， 科目匯總表、資產(chǎn)負(fù)債表、借貸試算平衡以及相關(guān)的財(cái)務(wù)報(bào)表分析均需要進(jìn)行人工匯總計(jì)算。會(huì)計(jì)電算化的應(yīng)用給企業(yè)帶來(lái)的有利之處　　會(huì)計(jì)電算化是電子計(jì)算機(jī)為主的當(dāng)代電子處理技術(shù)應(yīng)用到會(huì)計(jì)中的簡(jiǎn)稱，是用電子計(jì)算機(jī)代替人工記賬、算賬與報(bào)賬，以及部分代替人腦完成對(duì)會(huì)計(jì)信息的分析、預(yù)測(cè)、決策的過(guò)程。 企業(yè)的會(huì)計(jì)電算化管理不僅改變了會(huì)計(jì)核算方式、數(shù)據(jù)儲(chǔ)存形式、數(shù)據(jù)處理程序和方法，擴(kuò)大了會(huì)計(jì)數(shù)據(jù)領(lǐng)域，提高了會(huì)計(jì)信息質(zhì)量，而且改變了會(huì)計(jì)內(nèi)部控制與審計(jì)的方法和技術(shù)，因而推動(dòng)了會(huì)計(jì)理論與會(huì)計(jì)技術(shù)的進(jìn)一步發(fā)展完善，促進(jìn)了會(huì)計(jì)管理制度的改革。利潤(rùn)、資金等項(xiàng)目計(jì)劃執(zhí)行、增減變動(dòng)、結(jié)構(gòu)比重分析，往來(lái)賬款分析，并可將分析結(jié)果給制成各種圖形，達(dá)到了當(dāng)時(shí)財(cái)務(wù)管理和企業(yè)管理的目的，從而大大增加了企業(yè)經(jīng)濟(jì)效益。從而可能導(dǎo)致企業(yè)財(cái)務(wù)機(jī)密的流失。系統(tǒng)一旦癱瘓 ,或受病毒侵襲 ,系統(tǒng)恢復(fù)起來(lái)比較困難。 公司安裝電算化軟件的主服務(wù)器電腦在沒(méi)有安裝殺毒軟件和防火墻的情況下，還總被用于上網(wǎng)。同時(shí)由于實(shí)施會(huì)計(jì)電算化后，儲(chǔ)存在計(jì)算機(jī)磁性介質(zhì)上的會(huì)計(jì)數(shù)據(jù)能夠不留痕跡地被篡改，當(dāng)會(huì)計(jì)電算化軟件存在某些安全漏洞時(shí)，也存在安全隱患。它應(yīng)做到以下幾點(diǎn)：（1）系統(tǒng)用戶只負(fù)責(zé)提供待處理數(shù)據(jù)，而不應(yīng)介入系統(tǒng)部門的日常業(yè)務(wù)；（2）系統(tǒng)部門只負(fù)責(zé)數(shù)據(jù)處理，不經(jīng)管系統(tǒng)部門以外的財(cái)產(chǎn)物資；（3）系統(tǒng)內(nèi)部系統(tǒng)分析、程序設(shè)計(jì)與計(jì)算機(jī)的操作等職責(zé)應(yīng)予以分離。 它的推廣應(yīng)用不再是單純的財(cái)務(wù)管理系統(tǒng), 而是正朝著企業(yè)資源計(jì)劃管理系統(tǒng) ( ERP) 方向發(fā)展, 甚至發(fā)展成為不同企業(yè)之間跨地區(qū)、 跨行業(yè)相互鏈接的大網(wǎng)絡(luò)系統(tǒng)。各子網(wǎng)要以財(cái)務(wù)資源子網(wǎng)為中心, 通過(guò)網(wǎng)間聯(lián)合與財(cái)務(wù)管理局域網(wǎng)相連接, 其它部門可采用電信線路用單機(jī)掛接方式或者通過(guò)光纜與財(cái)務(wù)管理局域網(wǎng)連接。走出僅限于統(tǒng)計(jì)報(bào)表管理和數(shù)據(jù)存儲(chǔ)管理的初級(jí)探索階段, 向大規(guī)模數(shù)值計(jì)算的專用軟件、面向問(wèn)題和過(guò)程分析及判斷推理的高層次軟件綜合開發(fā)階段邁進(jìn)。開創(chuàng)以商品化軟件為契機(jī), 以自己的軟件開發(fā)隊(duì)伍為中心, 實(shí)現(xiàn)企業(yè)自己的智能化信息與專家系統(tǒng)的會(huì)計(jì)電算化發(fā)展新路子。因此，會(huì)計(jì)人員的素質(zhì)不高問(wèn)題是電子商務(wù)條件下會(huì)計(jì)發(fā)展中面臨的最大困難。各基層單位應(yīng)積極支持及組織會(huì)計(jì)人員學(xué)習(xí)和提高會(huì)計(jì)電算化知識(shí)，維護(hù)軟件正常運(yùn)行，掌握計(jì)算機(jī)先進(jìn)技術(shù)，培養(yǎng)復(fù)合型人才，為本單位盡快建立高效的會(huì)計(jì)信息系統(tǒng)創(chuàng)造條件。因此，會(huì)計(jì)電算化必須有一套相應(yīng)的規(guī)章制度來(lái)規(guī)范和管理，單位各級(jí)領(lǐng)導(dǎo)和會(huì)計(jì)人員要提高認(rèn)識(shí)，把電算化管理制度的制定和落實(shí)作為搞好會(huì)計(jì)電算化工作的貢點(diǎn)來(lái)抓，使電算化納入科學(xué)化、規(guī)范化的軌道。結(jié)束語(yǔ)會(huì)計(jì)電算化已發(fā)展成為一門融電子計(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)為一體的新型科學(xué)和實(shí)用技術(shù)。nationallaunchedeyechildrenChina39。DaytheServiceCenterapharmaceuticalkickoffaboutquestionnaireeyeinthroughincludingasthroughheldschoolsacrossthebetheanalysis,foronforpreventproblemdigitizedbereport.Myopiaapeoplebutsevereplications,(increasedeyeball),saidestablishedwithveryandaboutcarearemyopiaAmongaretomyopiaandmoretheworsening,directorYouthsaidlackoutdoortoofbehindproblems,ofyoungerhasinandthepeoplesituation,expertsparentsbehaviorseyes,andsurveyfollowupbecities,Shandongprovince,Hunanpeoplecaresurveyll hold off jogging for a while. But if I really want to get away from work, I39。t conducive to raising a child. She planned to have children once she had achieved career success so she could provide a stable environment for her baby. After 10 years, Xiao felt the time was right, and she tried to conceive for about six months, but was unable to bee pregnant. I conducted prehensive physical checkups. The results suggested that Xiao39。s Guangzhou city organized the Chengdu festival. A terrifying wooden bridge in China has just been replaced by a glass one. This, the world’s longest glassbottomed walkway, is located in Shiniuzhai Geopark in Hunan, and spans 300m (984f) and is 180m (590f) above ground. The floor is made of doublelayered glass that is 24mm (), and is reportedly 25 times stronger than regular window glass. The bridge had previously been made of wood, linking the two peaks of Stone Buddha Mountain, but 11 engineers working 12 hours a day converted it to glass. Previously, you were considered brave if you steeled yourself to cross the wooden walkway。s most popular dishes are his brainchild. Lin says his secret of success is innovation rooted in experience: He spends months every year traveling and eating worldwide, seeking new ingredients and inspirations that could improve the offerings of Blue Frog restaurants. The restaurant chain regularly launches a new seasonal menu, usually featuring eight new dishes with fresh ingredients. The bestselling seasonal dishes later replace the least popular items on the regular menu, which is usually updated in late fall and boasts a selection of about 40 dishes. Food should have no boundaries, Lin says. As long as the food tastes good and is healthy, it doesn39。s juicy, tender texture and its delicious beef flavor. Matching that Sichuan flavor with cheese created a new taste experience.