杭州洛康公司電算化會(huì)計(jì)檔案管理存在的問(wèn)題及解決對(duì)策-展示頁(yè)
2024-09-20 08:38本頁(yè)面
【正文】 容具有連續(xù)性、載體形式多樣化、提供的會(huì)計(jì)信息更加快捷及規(guī)范、易遭到破壞六個(gè)電算化會(huì)計(jì)檔案的新特點(diǎn)。再如由 Robert A Leitch 和 Davis 編寫(xiě)的 Accounting information system (Prenticehall,) 一書(shū)的 2020 年第四版中作者在討論工資、賬務(wù)、銷(xiāo)售等子模塊的數(shù)據(jù)流，業(yè)務(wù)流的分析和設(shè)計(jì)進(jìn)行討論的同時(shí)，對(duì)電算化會(huì)計(jì)檔案管理及相關(guān)的問(wèn)題也進(jìn)行了比較詳盡的分析和討論。如 Accounting ,Information Technology and Business Solutions(Hollander ， 1999)一書(shū)的 2020 年第五版中，作者在主要闡述了如何用創(chuàng)造性的方法來(lái) 對(duì)用戶提供會(huì)計(jì)、信息技術(shù)和業(yè)務(wù)解決方案的服務(wù)以及理解現(xiàn)代會(huì)計(jì)信息系統(tǒng)的目標(biāo)、體系結(jié)構(gòu)和開(kāi)發(fā)方法。本文以杭州洛康公司為例，對(duì)其電算化會(huì)計(jì)檔案管理中存在的問(wèn)題進(jìn)行了分析、研究，并提出了解決問(wèn)題的對(duì)策。 隨著會(huì)計(jì)電算化在我國(guó)的發(fā)展與普及，電算化會(huì)計(jì)檔案逐漸取代傳統(tǒng)會(huì)計(jì)檔案將是歷史的必然 ,其重要性毋庸置疑。對(duì)完善該公司的電算化會(huì)計(jì)檔案管理，使電算化會(huì)計(jì)檔案的作用得到更好的發(fā)揮，從而促進(jìn)公司健康、持續(xù)發(fā)展具有一定的借鑒的意義。而這些問(wèn)題產(chǎn)生及存在的原因是該公司管理層對(duì)會(huì)計(jì)電算化檔案管理工作認(rèn)識(shí)不到位、制度建設(shè)不到位、檔案管理制度執(zhí)行力度及激勵(lì)力度不夠、從業(yè)人員素質(zhì)良莠不齊。 本文以電算化環(huán)境下電算化會(huì)計(jì)檔案管理為寫(xiě)作線索，運(yùn)用實(shí)例分析法，結(jié)合國(guó)家近年來(lái) 頒布的相關(guān)法規(guī)，對(duì)杭州洛康公司電算化會(huì)計(jì)檔案管理的現(xiàn)狀進(jìn)行了分析、研究。杭州洛康公司電算化會(huì)計(jì)檔案管理存在的問(wèn)題及解決對(duì)策 杭州洛康公司電算化會(huì)計(jì)檔案管理存在的問(wèn)題及解決對(duì)策 宣石云 202040802232 摘要：電算化會(huì)計(jì)檔案是記錄和反映經(jīng)濟(jì)業(yè)務(wù)的重要史料和證據(jù)，是企業(yè)發(fā)展的重要信息資源，它不僅能比較完整地呈現(xiàn)出企業(yè)的經(jīng)濟(jì)業(yè)務(wù)狀況，而且還能為管理層的會(huì)計(jì)預(yù)測(cè)、決策、控制提供依據(jù)。電算化會(huì)計(jì)檔案的重要性毋庸置疑，但在相當(dāng)一部分企業(yè)中卻未得到應(yīng)有的重視，電算化會(huì)計(jì)檔案管理混亂等問(wèn)題層出不窮。 杭州洛康公司電算化會(huì)計(jì)檔案管理中存在的問(wèn)題可以歸結(jié)為檔案完整性不足、檔案?jìng)浞莶灰?guī)范、檔案保管的硬件環(huán)境差、檔案調(diào)閱及銷(xiāo)毀不規(guī)范四個(gè)方面。本文結(jié)合對(duì)杭州洛康公司電算化會(huì)計(jì)檔案管理中存在問(wèn)題原因的分析，提出了提高企業(yè)管理者對(duì)會(huì)計(jì)電算化檔案管理的認(rèn)識(shí)、加強(qiáng)對(duì)財(cái)會(huì)人員電算化檔案管理的培訓(xùn)、建立 健全電算化檔案管理制度、加大對(duì)電算化會(huì)計(jì)檔案管理工作的激勵(lì)力度、完善電算化會(huì)計(jì)檔案保管的硬件環(huán)境五個(gè)方面的解決對(duì)策。 關(guān)鍵詞 : 會(huì)計(jì)電算化 檔案 存儲(chǔ)介質(zhì) Abstract Computerized accounting archives is important historical data and evidence ,which records and reflects the economic activity3. Meanwhile it is the important information resource of the development business. It not only shows a more plete economic situation of enterprises, but also provides a basis by which managers can made the prediction and decision, as well as enforcing the control of accounting. There is no doubt of the importance of puterized Accounting archives but it has not get the due attention in a considerable number of enterprises. On the contrary series problems in Computerized accounting archives arised like the confusion of it. Based on the management of puterized accounting archives in the environment of theca puterized Accounting ,this paper adopting the analysis of examples , bining with the relevent laws and regulations enacted in recent years, analysis and researchs the status quo of the management of puterized accounting archives in the pany of Hangzhou LuoKang. The main existing problems of the managemant of puterized accounting archives in LuoKang can be attributed to lack of integrity in archives, nonstandard archives backup, poor environment of the archives custody hardware , nonstandard archives’ access and the destruction of archives .The reason for the apperance and existence of these problems is that accounting managers can’t understand the work of the archive, the manage ords management system of the archive, inadequate enforcement and incentives of the archive, and the bad quality of employees . Combinding the analysis of the existing problems of the management of puterized accounting archives in LuoKang, this paper put forwards five countermeasures including. Improving the Enterprise managers management of the puterized accounting archives, strengthening the training of the management of management of the puterized accounting archives for accounting managers, establishing and improving the management system of the puterized accounting archives, increasing incentives system of the puterized accounting archives, pleting the environment of the archives custody hardware. So improving the management system of the puterized accounting archives and to playing the role of puterized accounting archives betterly is very important to promot the health development and sustainable development of the pany. Keywords: Computerized accounting Records Storage media 目 錄 I 摘 要 IIAbstract 11 文獻(xiàn)綜述 國(guó)外關(guān)于電算化會(huì)計(jì)檔案管理的研究現(xiàn)狀 國(guó)內(nèi)關(guān)于電算化會(huì)計(jì)檔案管理的研究現(xiàn)狀 42 杭州洛康公司電算化會(huì)計(jì)檔案管理現(xiàn)狀 杭州洛康公司簡(jiǎn)介 杭州洛康公司電算化會(huì)計(jì)檔案管理的特點(diǎn) 歷史檔案積存量大 檔案日產(chǎn)生量大 杭州洛康公司電算化會(huì)計(jì)檔案的管理方法 對(duì)機(jī)制會(huì)計(jì)檔案的管理控制 對(duì)機(jī)讀會(huì)計(jì)檔案的管理控制 對(duì) 計(jì)算機(jī)系
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