國會(huì)計(jì)電算化存在的主要問題與對策-展示頁
2025-04-03 12:30本頁面
【正文】 濟(jì)效益服務(wù)。因此，企業(yè)在建立了會(huì)計(jì)電算化系統(tǒng)后，進(jìn)行會(huì)計(jì)電算化的內(nèi)部控制就顯得十分重要。所以，會(huì)計(jì)電算化是會(huì)計(jì)行業(yè)發(fā)展的必然。關(guān)鍵詞：會(huì)計(jì)電算化；問題；對策 ABSTRACTWith the rapid development of technology in today’s society, an increasing number of firms start to adopt puterized accounting systems in preference to manual accounting to reap the benefits of efficiency and accuracy. Computerized accounting systems enable accountants to reduce the work load and provide better services. This gives rise to the changing of accountants’ working objectives. Computerized accounting systems are an essential element of any business, however, the lack of understanding of the concepts, processes, issues and internal control that underlie existing puterized accounting systems and the lack of skillful work force are seriously impeded in the development of these systems.This report analyses the concepts and the significant features of the puterized accounting system. Followed by a further investigation on the exiting problems, thus attempt to solve them in an appropriate way.Key words：Accounting puterization ；Problems；Countermeasures目 錄19 / 19前 言狹義的會(huì)計(jì)電算化是指以電子計(jì)算機(jī)為主體的當(dāng)代電子信息技術(shù)在會(huì)計(jì)中的應(yīng)用。本文首先介紹了會(huì)計(jì)電算化的概念和意義，說明了電算化會(huì)計(jì)信息系統(tǒng)的特點(diǎn)，分析了會(huì)計(jì)電算化在觀念方面、理論方面、人才、軟件方面以及內(nèi)部控制制度方面存在的缺陷以及成因。摘 要隨著知識經(jīng)濟(jì)的悄然興起，會(huì)計(jì)電算化代替會(huì)計(jì)人員手工操作體現(xiàn)了實(shí)效性，使會(huì)計(jì)業(yè)務(wù)信息處理省時(shí)、省事、簡捷高效，不僅減輕了會(huì)計(jì)人員的勞動(dòng)強(qiáng)度，提高了會(huì)計(jì)工作的效率和質(zhì)量，與此同時(shí)還促進(jìn)了會(huì)計(jì)工作職能發(fā)生了改變，讓會(huì)計(jì)電算化更好的為人們服務(wù)。然而由于對會(huì)計(jì)電算化認(rèn)識的不到位、忽視對會(huì)計(jì)電算化理論的研究、會(huì)計(jì)電算化方面人才的缺乏、會(huì)計(jì)軟件的開發(fā)存在缺陷和尚未健全的內(nèi)部控制制度這些原因，使得會(huì)計(jì)電算化工作中仍存在一些不足，阻礙了會(huì)計(jì)電算化向更深層次的發(fā)展。文章試圖通過對會(huì)計(jì)電算化存在問題的研究，從而指出提高會(huì)計(jì)電算化應(yīng)用的相應(yīng)對策。實(shí)現(xiàn)會(huì)計(jì)電算化可以提高會(huì)計(jì)數(shù)據(jù)的時(shí)效性、準(zhǔn)確性，推動(dòng)會(huì)計(jì)技術(shù)的創(chuàng)新，更好地發(fā)揮會(huì)計(jì)職能與作用，有利于提高經(jīng)營管理水平。當(dāng)前，國內(nèi)主流的金蝶、用友等財(cái)務(wù)軟件，質(zhì)量有相對保證，運(yùn)行穩(wěn)定，使企業(yè)會(huì)計(jì)的核算和管理環(huán)境發(fā)生了很大變化，受到廣大會(huì)計(jì)人員的歡迎。一、緒論（一）本研究的目的與意義以下這些問題是會(huì)計(jì)電算化進(jìn)程中經(jīng)常遇到而又必須重視和及時(shí)解決的問題。加上在網(wǎng)絡(luò)信息時(shí)代，要使我國的會(huì)計(jì)電算化工作能夠健康的發(fā)展，我們還必須從理論上和實(shí)踐上進(jìn)行認(rèn)真的探討。我們應(yīng)該抓住對會(huì)計(jì)電算化的討論來促進(jìn)傳統(tǒng)會(huì)計(jì)的革新。自20世紀(jì)90年代初期以來，我國會(huì)計(jì)改革已邁出了穩(wěn)健、有序的步伐，并取得了輝煌成就。1981年8月在財(cái)政部、原第一機(jī)械工業(yè)部、中國會(huì)計(jì)學(xué)會(huì)的支持下，中國人民大學(xué)和長春第一汽車制造廠聯(lián)合召開了“財(cái)務(wù)、會(huì)計(jì)、成本應(yīng)用電子計(jì)算機(jī)問
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