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1、淺談我國(guó)會(huì)計(jì)電算化存在的問題及對(duì)策[摘要]近年來,隨著網(wǎng)絡(luò)技術(shù)的急速發(fā)展,會(huì)計(jì)活動(dòng)的內(nèi)外部環(huán)境發(fā)牛了很大的變化。計(jì)算機(jī)技術(shù)以大量的科技化和人性化軟件為載體滲透到預(yù)算、財(cái)務(wù)、等諸多領(lǐng)域。會(huì)計(jì)工作涉及到大量的數(shù)據(jù)處理,其與計(jì)算機(jī)技術(shù)的結(jié)合顯得十分重要和必要。會(huì)計(jì)電算化的應(yīng)用標(biāo)志著會(huì)計(jì)自身水平的快速提高,可以說電子計(jì)算機(jī)的誕生及發(fā)展,引起了會(huì)計(jì)手段的革命性變革,對(duì)會(huì)計(jì)的發(fā)展起到了前所未有的推動(dòng)作用。現(xiàn)如今,電子會(huì)計(jì)在我國(guó)已有了較普遍的應(yīng)用,使我國(guó)的會(huì)計(jì)行業(yè)水平有所提高,但會(huì)計(jì)電算化在我國(guó)的應(yīng)用還屬初級(jí),還面臨著許多問題。因此對(duì)我國(guó)會(huì)計(jì)電算化對(duì)現(xiàn)代化企業(yè)管理的分析就顯得十分重要,具
2、有一定的社會(huì)價(jià)值。[關(guān)鍵詞]會(huì)計(jì)電算化,現(xiàn)代化,企業(yè)管理,存在的問題Introductiontocomputerizedaccountingproblemsandcountermeasuresinourcountry[Abstract]Inrecentyears,withtherapiddevelopmentofnetworktechnology,accountingactivitiesoftheinternalandexternalenvironment,greatchangeshavetakenplace?Computertechnologywithalargenumb
3、erofhigh-techandhigh-touchsoftwareasacarriertoinfiltratethebudget,financial,andotherfields.Accountingworkinvolvesalargeamountofdataprocessing,withthecombinationofcomputertechnologyisveryimportantandnecessary.Theapplicationofaccountingcomputerizationmarksquicklyraisethelevelofaccountingitse
4、lf,thebirthanddevelopmentoftheelectroniccomputer,sotospeak,causedarevolutionarychangeofaccountingmethod,playedanunprecedentedroleinpromotingthedevelopmentofaccounting.Nowadays,electronicaccountinghasawidespreadapplicationinourcountry,theaccountingindustryinourcountrylevelhasimproved,butthe
5、applicationofcomputerizedaccountinginourcountryisstillintheprimary,alsofacesmanyproblems?Sotheanalysisofourcountry'saccountingcomputerizationtothemodernenterprisemanagementisveryimportant,hasacertainsocialvalue.[Keyword]accountingcomputerization,modernization,businessmanagement,openquestio
6、n引言1一、我國(guó)企業(yè)實(shí)施會(huì)計(jì)電算化的優(yōu)勢(shì)分析1(-)部分會(huì)計(jì)核算工作自動(dòng)化1(-)信息控制活動(dòng)自動(dòng)化2(三)信息處理、披露和使用的及時(shí)性2(四)信息的交互性、資源的共享性和傳遞的網(wǎng)絡(luò)性2二、我國(guó)企業(yè)會(huì)計(jì)電算化過程中存在問題分析3(-)部分單位領(lǐng)導(dǎo)重視程度不夠3(-)企業(yè)管理基礎(chǔ)較差,不適于實(shí)施會(huì)計(jì)電算化3(三)會(huì)計(jì)電算化信息資源不能共享3(四)會(huì)計(jì)電算化系統(tǒng)存在安全隱患4(五)會(huì)計(jì)電算化內(nèi)部控制不完善4(六)缺乏合格的會(huì)計(jì)電算化專業(yè)人才5(七)會(huì)計(jì)電算化市場(chǎng)有待進(jìn)一步規(guī)范5三、M企業(yè)會(huì)計(jì)電算化現(xiàn)狀及問題分析6(一)M企業(yè)會(huì)計(jì)電算化現(xiàn)狀6(二)M企業(yè)會(huì)計(jì)電算化存在問題7四、大
7、力推進(jìn)和發(fā)展會(huì)計(jì)電算化的對(duì)策8(-)樹立競(jìng)爭(zhēng)觀念,增強(qiáng)電算化意識(shí)8(二)改進(jìn)企業(yè)管理基礎(chǔ)工作8(三)加強(qiáng)會(huì)計(jì)電算化系統(tǒng)的安全管理9(四)建立良好的內(nèi)控環(huán)境,健全規(guī)章制度9(五)加強(qiáng)會(huì)計(jì)電算化后續(xù)培訓(xùn)9(六)規(guī)范會(huì)計(jì)電算化軟件市場(chǎng)10致謝語11參考文獻(xiàn)12引言會(huì)計(jì)電算化,指的是在會(huì)計(jì)核算和財(cái)務(wù)管理工作中應(yīng)用以電子計(jì)算機(jī)為代表的現(xiàn)代化數(shù)據(jù)處理工具,以提高財(cái)會(huì)管理水平和經(jīng)濟(jì)效益,幫助會(huì)計(jì)工作現(xiàn)代化的實(shí)現(xiàn),是以信息論、系統(tǒng)論、控制論、數(shù)據(jù)庫、計(jì)算機(jī)網(wǎng)絡(luò)等為代表的新興理論和技術(shù)。在市場(chǎng)經(jīng)濟(jì)發(fā)展和越來越復(fù)雜的經(jīng)濟(jì)活動(dòng)的影響下,