【正文】 現(xiàn)代化、規(guī)范化和科學(xué)化的發(fā)展。隨著知識(shí)經(jīng)濟(jì)、信息時(shí)代的到來，電子、網(wǎng)絡(luò)等高新科技把全世界聯(lián)成一個(gè)“地球村” 。未來高新技術(shù)的發(fā)展特點(diǎn)是高速化、復(fù)合化、智能化和網(wǎng)絡(luò)化。國際互聯(lián)網(wǎng)使企業(yè)在全球范圍內(nèi)實(shí)現(xiàn)信息交流和信息共享。我們有理由相信新形勢(shì)下會(huì)計(jì)電算化的發(fā)展有著許多可以預(yù)見的趨勢(shì)。 會(huì)計(jì)電算化發(fā)展趨勢(shì)（1）建立企業(yè)管理信息系統(tǒng)，會(huì)計(jì)電算化的開展與管理將向規(guī)范化、標(biāo)準(zhǔn)化方向發(fā)展。標(biāo)準(zhǔn)的賬表文件格式將逐步實(shí)現(xiàn)統(tǒng)一，以解決各種會(huì)計(jì)軟件之間的接口問題、會(huì)計(jì)信息的相互傳遞問題、會(huì)計(jì)工作電算化后的審計(jì)問題，從而為更充分和更廣泛地利用會(huì)計(jì)信息服務(wù)。（2）會(huì)計(jì)電算化系統(tǒng)信息處理和分析專業(yè)化、智能化。軟件適應(yīng)性增強(qiáng)、功能增加增大，智能化會(huì)計(jì)軟件將具有一定的分析能力。另一方面電算化軟件將充分考慮其安全性。（3）會(huì)計(jì)軟件開發(fā)與售后的標(biāo)準(zhǔn)化。標(biāo)準(zhǔn)化道路是指所有軟件開發(fā)公司在設(shè)計(jì)會(huì)計(jì)電算化系統(tǒng)時(shí)應(yīng)該遵守共同的標(biāo)準(zhǔn)。為了讓客戶有更滿意的商品體驗(yàn)同時(shí)保證產(chǎn)品開發(fā)的品質(zhì)，軟件開發(fā)與售后服務(wù)應(yīng)分離，使得開發(fā)商、服務(wù)公司各司其職。（4）會(huì)計(jì)軟件國際標(biāo)準(zhǔn)化。，研究如何從我國會(huì)計(jì)文化的傳統(tǒng)出發(fā)，兼容西方會(huì)計(jì)文化，使得其符合多國國際會(huì)計(jì)準(zhǔn)則、支持多國語言和多幣種核算，為企業(yè)提供具有國際可比的會(huì)計(jì)信息。對(duì)會(huì)計(jì)電算化未來發(fā)展方向的探討 25 完善會(huì)計(jì)電算化對(duì)策（1）發(fā)展會(huì)計(jì)核算系統(tǒng)。而解決這一問題的根本方法還在于改造傳統(tǒng)會(huì)計(jì)本身，而不是單純置換會(huì)計(jì)信息系統(tǒng)的工具。 （2）建立企業(yè)管理信息系統(tǒng)。企業(yè)管理信息系統(tǒng)是以提高企業(yè)管理效益為目的應(yīng)在實(shí)現(xiàn)會(huì)計(jì)電算化同時(shí)，加強(qiáng)人事、生產(chǎn)、市場(chǎng)營銷、審計(jì)等部門的電算化，建立起企業(yè)管理信息系統(tǒng)。 （3）實(shí)現(xiàn)國民經(jīng)濟(jì)管理信息系統(tǒng)。我國是社會(huì)主義國家，實(shí)行的是社會(huì)主義市場(chǎng)經(jīng)濟(jì)，宏觀經(jīng)濟(jì)政策對(duì)我國經(jīng)濟(jì)發(fā)展至關(guān)重要。國民經(jīng)濟(jì)管理信息中心的成立，它將更好地為我國經(jīng)濟(jì)建設(shè)服務(wù)，故先有企業(yè)信息系統(tǒng)的建立，再到國民經(jīng)濟(jì)管理信息系統(tǒng)的實(shí)現(xiàn)。從會(huì)計(jì)電算化存在的問題及發(fā)展趨勢(shì)來看，我國會(huì)計(jì)改革已邁出了穩(wěn)健、有序的步伐。但是，由于會(huì)計(jì)屬于上層建筑范疇，其在觀念、理論、方法等方面均應(yīng)隨著客觀經(jīng)濟(jì)環(huán)境的變化而不斷改革、發(fā)展和完善。本文探討了會(huì)計(jì)電算工作化在實(shí)際應(yīng)用過程中出現(xiàn)的問題及解決方案，并對(duì)其未來發(fā)展趨勢(shì)做出展望。論文結(jié)合實(shí)際情況總結(jié)如下 結(jié)論（1）我國從 20 世紀(jì) 70 年代末期由國外引入會(huì)計(jì)電算化理念，受經(jīng)濟(jì)發(fā)展、科技進(jìn)步等多重因素影響，其經(jīng)歷了幾次重要的變革，亦步亦趨的摸索進(jìn)程使得在現(xiàn)代企業(yè)管理過重中日益彰顯出越來越積極的作用。 （2）會(huì)計(jì)電算化的發(fā)展是管理現(xiàn)代化和會(huì)計(jì)改革發(fā)展的必然趨勢(shì)。本文分別從財(cái)務(wù)軟件本身功能，人們意識(shí)問題和國際標(biāo)準(zhǔn)化問題等幾個(gè)大的模塊來闡述、分析問題，并結(jié)合問題的根源提出解決建議以探討會(huì)計(jì)電算化工作能夠在健康、高效的軌道上運(yùn)行。 （3）發(fā)達(dá)國家的經(jīng)驗(yàn)證明，誰把握了“信息高速公路”的方向，誰掌握了最新的信息技術(shù)，誰就能占據(jù)國家經(jīng)濟(jì)競(jìng)爭(zhēng)的制高點(diǎn)。本文分析上述情況分別從微觀和宏觀層面上提出完善我國會(huì)計(jì)電算化發(fā)展的脈絡(luò)。 對(duì)于未來發(fā)展的展望經(jīng)過近 30 年的實(shí)踐、探索，我國會(huì)計(jì)電算化事業(yè)取得了很大的發(fā)展。我國加入了畢業(yè)設(shè)計(jì)說明書（論文）縮寫稿26世界貿(mào)易組織說明我國的改革開放將進(jìn)一步深化，和世界的聯(lián)系將更加緊密，真正地融入了世界經(jīng)濟(jì)一體化的潮流。中國民族經(jīng)濟(jì)受到的影響將是巨大的，其間有機(jī)遇也有挑戰(zhàn)，中國的會(huì)計(jì)市場(chǎng)也是如此。21 世紀(jì)的會(huì)計(jì)是一個(gè)以信息技術(shù)為中心的嶄新會(huì)計(jì)，我們應(yīng)該抓住這一良機(jī)來促進(jìn)傳統(tǒng)會(huì)計(jì)的革新，推動(dòng)我國會(huì)計(jì)電算化管理工作的現(xiàn)代化、也必將隨著電子計(jì)算機(jī)技術(shù)的發(fā)展而逐步完善和發(fā)展。 畢業(yè)設(shè)計(jì)說明書（論文）縮寫稿譯文The challenges and opportunities of emerce brings to the enterprise developmentABSTRACTApplication of electronic information technology, is the most obvious sign of the 21st century, the necessary technical support is the future of social development. Advances in science and technology so that the basis of our business in various fields has pletely change formal. Accounting work is a priority for enterprises and institutions, the central role in the development of the industry. Improve accounting accuracy and timeliness, it must be lifted from the base method. Accounting change the traditional working methods. The use of new information processing technology involved in the daily accounting operations and information management, accounting more in line with the law of economic activity. Based on the current situation of the development of the puterized accounting analysis, looking for their problems, to explore the direction for further development is proposed to promote modern puterized accounting reform and improvement suggestions. KEY WORDS: The accounting puterization, current situation, development trend and Suggestions1 Introduction對(duì)會(huì)計(jì)電算化未來發(fā)展方向的探討 27Our puterized accounting began in the late 1970s, after 30 years of development, China39。s current puterized accounting work has a considerable scale. Especially with the continuous development of puter technology and growth, the use of puterized accounting has been widely infiltrated into all areas of society, it is subtly changing the development of accounting work. After a trial stage, selfexploration stage, there are plans to fe ahead stage, to the current management Accounting Software development four stages. Our puterized accounting system to achieve the whole process of the preparation of financial statements from vouchers to automation. But the current accounting system is based on manual accounting business processes, and there are many problems. Accounting work not only to adapt to the socialist market economic reform, but also to follow the development trend of the contemporary economic trends and China39。s integration into the world economic integration. Only careful analysis of the current situation of puterized accounting problems and propose solutions, look to its future trends, in order to further develop the effectiveness of puterized accounting, the status quo and development trend of puterized accounting paper will be studied. On the basis of today39。s puterized accounting applications in mining issues, propose solutions to the problem and further research and development trend of puterized accounting. Purpose and significance of AccountingAccounting is the need of social development, but also the requirements of economic and technological development of the accounting work proposed is an inevitable trend of the times, to achieve puterized accounting has important practical significance and farreaching historical significance.(A) After implement accounting, can greatly improve the efficiency of accounting, accounting information to provide more timely.(B) In puter applications, largely solve the errorprone manual operations, easy to miss and other issues, and promote the standardization of accounting work, to improve the quality of accounting work(C) Promote the transformation of accounting functions, so that the accounting play a greater role in improving the economic efficiency.(D) To promote the quality of the accounting team increased requirements of our accounting staff to study and master new knowledge related to puterized accounting.(E) Promote accounting reform, promote the continuous development of their own accounting畢業(yè)設(shè)計(jì)說明書（論文）縮寫稿28 Subject PurposeAccounting is a puterbased contemporary electronic technology and information technology to the accounting business for short. Accounting information processing technology developed from manual to puterized accounting practices is a major change in technology and information handling under the new economic system. The purpose of researching this topic by collecting information, consult the relevant literature on the current situation and development trend of puterized accounting study to examine today39。s puterized accounting