【正文】 Abstract Vietnam`s economic development,the more important china`s market economy and international integration,use puter for accounting and accounting management,realization of puterized accounting,Computerized accounting accounting, management science, information science,puter science as a whole, accounting and the accounting management by puter, the innovation and reform of accounting work is very practical effect,The accuracy of processing information to improve accounting work in process,can greatly shorten the time of information processing, timely to provide users with more accurate and more detailed information, for the enterprise to improve petitiveness in the market environment,has bee an important part of the accounting reform and an important part of modern is not only the development needs of accounting,and the requirements of economic and technological development of the proposed accounting,the requirments of the ,the current practice of puterized accounting problems still exist,a serious impediment to the development to the development of our deeper puterized the development trendof the times and today`swork development trend of China`s integration into the world economic integration,analysis and forecast of China Accounting Reform and Development Trend,preliminary analysis on the issues of further development of puterized accounting,and make the future look to its further development. 【 KEYWORDS】 Computerized Accounting Computerized Accounting issues Computerized Accounting accounting 蘭州交通大學(xué)博文學(xué)院畢業(yè) (論文 ) 目 錄 一、緒 論 ................................................................................................................................ 1 二、 會(huì)計(jì)電算化的理論概述 .................................................................................................. 1 （一）會(huì)計(jì)電算化的概念 ................................................................................................. 1 （二）關(guān)于會(huì)計(jì)電算化的一些基本信息 ......................................................................... 2 .................................................................................................................. 2 .................................................................................................................. 2 ...................................................................................................... 2 .......................................................................................................................... 2 （三）會(huì)計(jì)電算化對(duì)會(huì)計(jì)工作的重要意義 ..................................................................... 3 三、 會(huì)計(jì)電算化的發(fā)展與現(xiàn)狀 .............................................................................................. 3 （一）會(huì)計(jì)電算化的發(fā)展方向 ......................................................................................... 3 的發(fā)展 ............................................................................................................... 3 的發(fā)展 ............................................................................................................. 4 （二）國(guó)內(nèi)外會(huì)計(jì)發(fā)展的現(xiàn)狀 ......................................................................................... 4 .................................................................................. 4 .............................................................................. 7 .................................................. 8 （三）我國(guó)會(huì)計(jì)電算化在發(fā)展中存在的問題 ................................................................. 9 ，法律法規(guī)尚不明確 .............................................. 9 .......................................................................................... 9 ，缺少?gòu)?fù)合型人才 ................................................................ 10 ........................................................................................ 11 （四）解決我國(guó)會(huì)計(jì)電算化發(fā)展中的問題的對(duì)策 ....................................................... 11 .................................................................................... 11 ........................................ 12 ............................................................................ 12 ，培養(yǎng)復(fù)合型的會(huì)計(jì)人才 ........................................ 13 ........................................................................................ 13 四、 會(huì)計(jì)電算化的瞻望 ........................................................................................................ 14 （一）會(huì)計(jì)電算化綜合管理體系的構(gòu)建 ....................................................................... 14 蘭州交通大學(xué)博文學(xué)院畢業(yè) (論文 ) （二）會(huì)計(jì)電算化向信息化發(fā)展 ................................................................................... 14 ................................................................................................ 15 ........................................................................................ 15 ........................................................................................ 15 ............................................................................ 16 （三）會(huì)計(jì)電算化向網(wǎng)絡(luò)化方向發(fā)展 ........................................................................... 17 (四 )會(huì)計(jì)電算化的標(biāo)準(zhǔn)化 ............................................................................................. 18 結(jié)束語(yǔ) ...................................................................................................................................... 19 附 錄 ...................................................................................................................................... 20 致 謝 ...................................................................................................................................... 22 參考文獻(xiàn) .................................................................................................................................. 23 蘭州交通大學(xué)博文學(xué)院畢業(yè) (論文 ) 1 一、緒 論 21 世紀(jì)的高科技 正在推動(dòng)人類進(jìn)入一個(gè)新的文明時(shí)代，而信息技術(shù)是其中最重要的推動(dòng)力之一，不久的將來，我