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1、蘭州交通大學(xué)博文學(xué)院畢業(yè)(論文)會(huì)計(jì)電算化的發(fā)展與展望摘要經(jīng)濟(jì)越發(fā)展，會(huì)計(jì)越重要。隨著我國(guó)經(jīng)濟(jì)與國(guó)際大市場(chǎng)的接軌，會(huì)計(jì)電算化集會(huì)計(jì)學(xué)、管理學(xué)、信息學(xué)、計(jì)算機(jī)學(xué)為一體，利用電子計(jì)算機(jī)進(jìn)行會(huì)計(jì)核算和會(huì)計(jì)管理，對(duì)會(huì)計(jì)工作的改革創(chuàng)新具有非常實(shí)際的作用，實(shí)現(xiàn)會(huì)計(jì)電算化，提高會(huì)計(jì)工作過(guò)程中信息處理的準(zhǔn)確性，能大大縮短信息處理的時(shí)間，能夠及時(shí)地為用戶提供更準(zhǔn)確更詳實(shí)的信息，為企業(yè)在社會(huì)主義市場(chǎng)環(huán)境下提高競(jìng)爭(zhēng)力，已成為會(huì)計(jì)工作現(xiàn)代化的重要組成部分和會(huì)計(jì)改革的重要內(nèi)容。它不僅是會(huì)計(jì)發(fā)展的需要，而且是經(jīng)濟(jì)和科技發(fā)展對(duì)會(huì)計(jì)工作提出的要求，是時(shí)代發(fā)展的要求。然而，目前我國(guó)會(huì)計(jì)電算化的實(shí)踐中仍然存在著一些問(wèn)
2、題，嚴(yán)重阻礙了我國(guó)會(huì)計(jì)電算化向更深層次的發(fā)展。順應(yīng)當(dāng)今網(wǎng)絡(luò)時(shí)代的發(fā)展潮流及我國(guó)融入世界經(jīng)濟(jì)一體化的發(fā)展趨勢(shì)，分析和展望中國(guó)會(huì)計(jì)改革問(wèn)題與發(fā)展趨勢(shì)，就進(jìn)一步發(fā)展我國(guó)會(huì)計(jì)電算化的有關(guān)問(wèn)題進(jìn)行初步分析，并對(duì)其以后進(jìn)一步的發(fā)展做出瞻望?！娟P(guān)鍵字】會(huì)計(jì)電算化問(wèn)題發(fā)展前景蘭州交通大學(xué)博文學(xué)院畢業(yè)(論文)AbstractVietnam`seconomicdevelopment,themoreimportantaccounting.Aschina`smarketeconomyandinternationalintegration,usecomputerforaccountingandaccount
3、ingmanagement,realizationofcomputerizedaccounting,Computerizedaccountingaccounting,managementscience,informationscience,computerscienceasawhole,accountingandtheaccountingmanagementbycomputer,theinnovationandreformofaccountingworkisverypracticaleffect,Theaccuracyofprocessinginformationtoimprove
4、accountingworkinprocess,cangreatlyshortenthetimeofinformationprocessing,timelytoprovideuserswithmoreaccurateandmoredetailedinformation,fortheenterprisetoimprovecompetitivenessinthemarketenvironment,hasbecomeanimportantpartoftheaccountingreformandanimportantpartofmodernaccounting.Itisnotonlythe
5、developmentneedsofaccounting,andtherequirementsofeconomicandtechnologicaldevelopmentoftheproposedaccounting,therequirmentsofthetimes.However,thecurrentpracticeofcomputerizedaccountingproblemsstillexist,aseriousimpedimenttothedevelopmenttothedevelopmentofourdeepercomputerizedaccounting.Followth
6、edevelopmenttrendofthetimesandtoday`snetworkdevelopmenttrendofChina`sintegrationintotheworldeconomicintegration,analysisandforecastofChinaAccountingReformandDevelopmentTrend,preliminaryanalysisontheissuesoffurtherdevelopmentofcomputerizedaccounting,andmakethefuturelooktoitsfurtherdevelopment.【
7、KEYWORDS】ComputerizedAccountingComputerizedAccountingissuesComputerizedAccountingaccounting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21.管理體制22.系統(tǒng)實(shí)施23.作用及工作任務(wù)24.前景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31.E
