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1、摘要會(huì)計(jì)電算化是指將電子計(jì)算機(jī)技術(shù)應(yīng)用到會(huì)計(jì)業(yè)務(wù)處理工作的現(xiàn)代化管理模式。具體地說(shuō)，就是用電子計(jì)算機(jī)代替人工記賬，應(yīng)用會(huì)計(jì)軟件輸入會(huì)計(jì)數(shù)據(jù)，由電子計(jì)算機(jī)對(duì)會(huì)計(jì)數(shù)據(jù)進(jìn)行處理，并打印、輸出會(huì)計(jì)賬簿和報(bào)表的過(guò)程。我國(guó)會(huì)計(jì)電算化的起步比較晚，從20世紀(jì)70年代末才開始，經(jīng)歷了嘗試階段、自發(fā)發(fā)展階段和有組織、有計(jì)劃地穩(wěn)步發(fā)展階段，到目前的管理型會(huì)計(jì)軟件發(fā)展階段。在這30多年的發(fā)展過(guò)程中，已取得了長(zhǎng)足的進(jìn)步，商品化、通用化的財(cái)務(wù)軟件得到了廣泛的應(yīng)用。許多會(huì)計(jì)軟件的開發(fā)已經(jīng)走向?qū)I(yè)化、商品化、社會(huì)化的軌道。但由于財(cái)務(wù)工作本身的特點(diǎn)，以及網(wǎng)絡(luò)的迅
2、速發(fā)展、電子商務(wù)的迅速興起等等，一些先進(jìn)的、現(xiàn)代化的事物的不斷出現(xiàn)，對(duì)會(huì)計(jì)電算化系統(tǒng)提出了更高的要求，使建立符合現(xiàn)代企業(yè)發(fā)展需求的新型財(cái)務(wù)系統(tǒng)變得刻不容緩。由于會(huì)計(jì)電算化是一項(xiàng)系統(tǒng)工程，在發(fā)展過(guò)程中有許多工作要做，有許多問(wèn)題要及時(shí)解決，否則將嚴(yán)重阻礙我國(guó)會(huì)計(jì)電算化向更深層次的發(fā)展。關(guān)鍵詞：會(huì)計(jì)電算化系統(tǒng)存在問(wèn)題對(duì)策AbstractAccountingcomputerizationreferstothemodernmanagementmodeinwhichtheelectroniccomputertechnologyisapplie
3、dtoaccountingbusinessprocessingwork.Specifically,theprocessisasfollows:tousecomputertoreplaceartificialrecord-keeping,toinputbyapplyingofaccountingsoftware,accountingdataofaccountingdataprocessing,andprint,outputaccountingbooksandstatementsprocess.Ourcountryofaccounti
4、ngcomputerizationstartedquitelate,startingfromthe1970sexperiencedtryingstage,spontaneousdevelopmentstageandorganized,steadydevelopmentstage,thecurrentmanagementaccountingsoftwaredevelopmentstage.Inthelast30years,greatprogresshasbeengained,commercial,generalizedfinanci
5、alsoftwarehasbeenwidelyused.Manyaccountingsoftwarehavedevelopedtowardsspecialized,commercializedandsocializedorbit.Butduetothecharacteristicoffinancialworkitself,aswellastherapiddevelopmentofInternet,therapidriseofe-commerce,etc.,someceaselessappearanceofadvanced,them
6、odernthings,putforwardhigherrequesttocomputerizedaccountingsystemsandmakeestablishmentofnewfinancialsystemwhichconformstomodernenterprisedevelopmentdemandbecomeurgent.Becausetheaccountingcomputerizationisasystematicproject,inthedevelopmentprocess,alotofworkhastodo,man
7、yquestionshavetobetimelysolved,otherwisewillseriouslyhinderthedeeperdevelopmentofourcountry’saccountingcomputerization.Keywords:Accountingcomputerizationsystemproblemcountermeasures目錄淺談會(huì)計(jì)電算化目前存在的問(wèn)題及解決對(duì)策我國(guó)會(huì)計(jì)電算化從20世紀(jì)70年代末才開始，經(jīng)歷了嘗試階段、自發(fā)發(fā)展階段和有組織、有計(jì)劃地穩(wěn)步發(fā)展階段，到目前的管理型會(huì)計(jì)軟件發(fā)展階段
8、。在這30多年的發(fā)展過(guò)程中，我國(guó)會(huì)計(jì)電算化已取得了長(zhǎng)足的進(jìn)步，商品化、通用化的財(cái)務(wù)軟件得到了廣泛的應(yīng)用。許多會(huì)計(jì)軟件的開發(fā)已經(jīng)走向?qū)I(yè)化、商品化、社會(huì)化的軌道。但由于財(cái)務(wù)工作本身的特點(diǎn)，以及網(wǎng)絡(luò)的迅速發(fā)展、電子商務(wù)的迅速興起等等，一些先進(jìn)的、現(xiàn)代化
