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1、武漢科技大學(xué)本科畢業(yè)論文會計(jì)電算化現(xiàn)狀與發(fā)展趨勢摘要會計(jì)電算化是以電子計(jì)算機(jī)為主的電子技術(shù)和信息技術(shù)應(yīng)用到會計(jì)實(shí)務(wù)中的簡稱。本文簡單介紹了會計(jì)電算化的含義及其國內(nèi)外發(fā)展歷程,通過與手工會計(jì)系統(tǒng)的比較,總結(jié)出電算化在實(shí)務(wù)處理中的重要作用。目前,由于會計(jì)電算化的積極作用,其在社會經(jīng)濟(jì)中的運(yùn)用越來越廣泛,起著越來越重要的作用,但由于我國電算化起步較晚,逐步顯現(xiàn)出其運(yùn)用過程中的問題。本文針對我國會計(jì)電算化應(yīng)用現(xiàn)狀中出現(xiàn)的問題,從三個方面著重論述①財(cái)務(wù)軟件本身問題,比如內(nèi)部控制制度不健全,軟件通用性差;②人們意識、素質(zhì)問題,如缺乏高素質(zhì)復(fù)合型人才;③國際化問題等一系列問題進(jìn)
2、行闡述并加以分析,提出了切實(shí)可行的解決措施,使企業(yè)在其經(jīng)營管理中能夠更加順利地推行會計(jì)電算化,促進(jìn)我國會計(jì)電算化事業(yè)向更深層次發(fā)展。隨著信息技術(shù)、科技的進(jìn)一步發(fā)展。會計(jì)電算化面臨巨大的變革和廣闊的發(fā)展前景。本文綜合國內(nèi)外形勢,對我國會計(jì)電算化發(fā)展過程中出現(xiàn)的如管理信息系統(tǒng)與會計(jì)電算化系統(tǒng)相結(jié)合;網(wǎng)絡(luò)化會計(jì);財(cái)務(wù)軟件標(biāo)準(zhǔn)化、國際化等新的發(fā)展趨勢進(jìn)行了探討,并提出了完善會計(jì)電算化的建議。關(guān)鍵詞:會計(jì)電算化;內(nèi)部控制;發(fā)展趨勢;網(wǎng)絡(luò)會計(jì)20武漢科技大學(xué)本科畢業(yè)論文AbstractAccountingcomputerizationfocusonelectroniccomp
3、uterwhichistheabbreviationoftheapplicationofelectroniccomputerandmoderndata-processingtechniques.Thispaperdescribesthemeaningofcomputerizedaccountingandtheimplicationsofthedevelopmentprocesssimply.Throughcomparingtheaccountingsystemwithmanualcomparisonofcomputerizationinpractice,thisp
4、apersummeduptheimportantroleofprocessing.Atpresent,Duetothepositiveroleofcomputerizedaccountingwhichplaysanincreasinglyimportantroleinthesocio-economic.Itismoreandmorewidelyused.Butbecauseofitslatestart,computerizationgraduallyexposesitsproblemsintheprocessofuse.Thispaperisfortheprobl
5、emsofstatusquoofChina'sAccountingapplicationandfocusesonthethreeaspects.①Theproblemsoffinancialsoftwareitselfsuchastheimperfectionoftheinternalcontrolsystemsandpoorgeneralusingofsoftware;②Theproblemsofpeople’sthinkinganddiathesissuchaslackingofhigh-qualifiedandversatileperson;③Theexpl
6、anationisaboutserialsinternationalissues.ThispaperproposedsomeusefulmeasurementstosolvetheseproblemsinordertouseComputerizedAccountingmoresuccessfullyincompany’s’businessmanagementandpromotethecauseofourcomputerizedaccountingtoadeeperlevel.Withthefurtherdevelopmentofinformationtechnol
7、ogy,ComputerizedAccountingwillfacestoenormouschangesandbroadprospectsfordevelopment.ThispapercombinesthedomesticsituationwithabroadsituationtodiscussthedevelopmentofourAccountingprocess,suchasmanagementinformationsystems,computerizedaccountingsystems,networkaccountingandfinancialsoftw
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