我国企业会计电算化现状及问题研究.doc

摘要:通过对我国会计电算化的现状的研究及探索，让我们认识到现阶段我国会计电算化所取得的巨大成就，并让我们正视我国会计电算化现阶段应当解决的许多问题,提供宝贵的发展经验,为后来的企业发展铺平道路。会计电算化能保证会计信息和资料的及时性，保证会计核算的正确性，并能充分发挥会计的职能，提高会计人员的工作效率。研究我国现阶段的会计电算化的发展情况，可以促进我们对会计电算化的认识，促进各企业单位逐步实现会计电算化，提高会计工作的水平和效率，组织各单位失业人员进行会计电算化的培训，提高会计工作人员的专业知识和技能。通过对比我国与国外现阶段会计电算化的发展及应用情况，我们可以充分认识到我国会计电算化管理中的一些弊端，比如会计电算化工作认识的局限性，会计信息系统作用发挥的不充分性，会计软件的通用性差，安全保密措施差等问题；这些问题都是我们要尽快解决的，这些问题的存在促使我们要不断地改善自身缺点，正视我们的不足之处，从而提出解决问题的方法，完善我们会计电算化管理及应用中的弊端，这些都是本文研究我国现阶段会计电算化的意义所在。

关键字：会计电算化；内部控制；电算信息化

Abstract:Through the study on the status quo of Chinese accounting computerization and exploration, we recognize that at this stage of accounting computerization in China's tremendous achievements and shortcomings, and let us face the accounting computerization in China should solve a lot of problems at the present stage, paving the way for later, enterprise development, provides valuable development experience. Computerized accounting to ensure the timeliness of accounting information and materials, ensure the correctness of accounting and accounting functions into full play, and improve staff productivity. Research at this stage of development of accounting computerization in China, to further our understanding of the accounting computerization and facilitate progress towards accounting computerization in enterprises, improving the level and efficiency of accounting work, organization of computerized accounting training units for the unemployed and to improve staff knowledge and skills. By comparison in China and abroad at this stage accounting electric is of  development and the application situation, we can full awareness to in China accounting electric is of management in the of some disadvantages, such as accounting electric is of work awareness of limitations, accounting information system role play of does not full sexual, accounting software of versatility difference, security confidential measures poor problem; these problem are is we to as soon as possible solution of, these problem of exists led we to constantly to improve itself shortcomings, squarely we of insufficient of Department, to made solution problem of method, Improve our accounting malpractice in the management and application of computerized, these are the study this article where the current significance of accounting computerization in China.

Key Words: Computerized accounting；internal control；computerized information

本文通过我国会计电算化对我国中小企业的运用与影响的研究,对我国会计电算化如何推广普及，并有效的指导实践，如何对会计信息进行确认和有效的计量，是推广电算化的重点和难点。值得欣喜的是，我国会计学者在这方面已做出了努力，经过几年来理论界人士的热烈讨论，我国的会计电算化普及得到了会计理论界的普遍重视，实务界也在积极探讨如何使得会计流程接近业务流程，为管理者提供非滞后的、满足实时控制需求的信息。相信在不久的将来，会计电算化将会获得快速发展，电算化系统会为会计学科和会计事业的发展、更为企业价值的提升做出更多的贡献。