我國(guó)會(huì)計(jì)電算化存在的問(wèn)題和對(duì)策開(kāi)題報(bào)告和外文翻譯模板-免費(fèi)閱讀
【正文】 second, to to study and to onthejob training of accounting personnel, so that they can understand and grasp the system of the accounting basic principle and operating method, process basic accounting work good and standard, is the realization of accounting puterization of the condition, which requires the accounting staff to improve their own quality, update their knowledge structure, it is important for knowledge must master the puter, improve the ability of occupation judgment, to ensure that the accounting work norms and the accounting, should actively learn puterized accounting knowledge, master advanced puter technology, enhance the ability to operate, maintain the normal operation of software, to train themselves into talents, for the units to establish effective accounting information system to create the conditions as soon as puterization, adds new content to the accounting work, accounting personnel in all aspects to improve their own quality, update their knowledge structure, on the one hand in order to participate in the enterprise management, to learn more knowledge of business management, on the other hand, we must master the puter knowledge, business process basic accounting work well and standard, is the realization condition of puterized accounting, so accounting standardization also promote the accounting work. These problems are the accounting puterization and must pay attention to and solve the problems often encountered in the process these problems are not valued or not resolved, it will seriously hamper China39。這些問(wèn)題如若不重視或不及時(shí)解決，它將嚴(yán)重阻礙會(huì)計(jì)電算化向更深層次的發(fā)展；如若重視并及時(shí)解決這些問(wèn)題，它必然會(huì)促進(jìn)會(huì)計(jì)電算化向更深層次發(fā)展，最大程度地提高會(huì)計(jì)工作水平和會(huì)計(jì)信息的質(zhì)量，更好地為提高各級(jí)企、事業(yè)單位現(xiàn)代化管理水平和提高經(jīng)濟(jì)效益服務(wù)。而實(shí)際上,會(huì)計(jì)電算化決不僅僅是核算工具和核算方法的改進(jìn),而且必然會(huì)引起會(huì)計(jì)工作組織和人員分工的改革,促進(jìn)會(huì)計(jì)人員素質(zhì)和知識(shí)結(jié)構(gòu)、會(huì)計(jì)工作效率和質(zhì)量的全面提高,從而節(jié)省會(huì)計(jì)人員的時(shí)間和精力,轉(zhuǎn)變會(huì)計(jì)工作職能,推動(dòng)會(huì)計(jì)理論和會(huì)計(jì)技術(shù)的進(jìn)步,提高整個(gè)會(huì)計(jì)工作的水平,大幅度增加企業(yè)的經(jīng)使會(huì)計(jì)理論和實(shí)務(wù)的方方面面都將發(fā)生前所未有的深刻變化。這樣就將會(huì)計(jì)人員從繁雜的記賬、算賬,、報(bào)賬中解脫出來(lái)，減輕了勞動(dòng)強(qiáng)度，提高了工作效率；而會(huì)計(jì)軟件采用了先進(jìn)的技術(shù)對(duì)輸入的數(shù)據(jù)進(jìn)行校驗(yàn)，防止非法數(shù)據(jù)的進(jìn)入，如一張借貸不平的憑證，計(jì)算機(jī)拒絕接收，從而保證了會(huì)計(jì)信息的合法性、完整性，促進(jìn)了會(huì)計(jì)工作的規(guī)范化，提高了會(huì)計(jì)信息的質(zhì)量；實(shí)現(xiàn)會(huì)計(jì)電算化后會(huì)計(jì)不僅有核算，監(jiān)督這樣的基本職能，而且還通過(guò)計(jì)算機(jī)分析、預(yù)測(cè)并參與經(jīng)濟(jì)決策，提高了企業(yè)的管理水平，此外大量的信息可以得到共享，促進(jìn)和帶動(dòng)其他業(yè)務(wù)、管理部門(mén)的信息溝通，為整個(gè)管理現(xiàn)代化奠定基礎(chǔ)。2．課題研究的主要內(nèi)容本文分四個(gè)部分： 第一部分概述了會(huì)計(jì)電算化的的含義，會(huì)計(jì)電算化的發(fā)展歷程，并詳細(xì)闡述了會(huì)計(jì)電算化的特點(diǎn)和作用。管理的現(xiàn)代化需要會(huì)計(jì)電算化。.時(shí)代進(jìn)步需要會(huì)計(jì)電算化。如何保障重要會(huì)計(jì)信息的安全，是順利實(shí)現(xiàn)會(huì)計(jì)電算化工作的一個(gè)重要前提。他是一個(gè)人機(jī)結(jié)合的系統(tǒng)，其基本構(gòu)成包括會(huì)計(jì)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(huì)計(jì)軟件資源。會(huì)計(jì)電算化是會(huì)計(jì)工作的發(fā)展方向，是信息時(shí)代社會(huì)經(jīng)濟(jì)發(fā)展對(duì)會(huì)計(jì)工作提出的必然要求。作為會(huì)計(jì)，應(yīng)積極學(xué)習(xí)會(huì)計(jì)電算化知識(shí)，掌握計(jì)算機(jī)先進(jìn)技術(shù)，提高操作能力，維護(hù)軟件正常運(yùn)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(huì)計(jì)信息系統(tǒng)創(chuàng)造條件。 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 standardizatio
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