会计学论文(20页).docVIP

摘 要 会计电算化主要是指计算机技术在会计工作的应用。会计电算化的实施能有效地节省企业的人力物力财力，并能及时准确向企业传达会计信息，为企业决策者提供了很好的决策参考，因此得到众多人的青睐。经过我国多年的发展，我国的会计电算化工作已经取得了很大的进步，会计软件正逐步向会计管理型软件过渡，成为企业管理的核心部分。由于我国会计电算化发展进程中存在人才匮乏，管理基础差，会计软件缺乏兼容和存在安全隐患等问题，针对这些问题做出相应的反思及提出相应的对策，以便推进我国会计电算化的健康发展。那么我国会计电算化究竟会发展成怎么样呢？这个问题已经引起了许多人的关注，众人纷纷对此发表了自己的观点。本文将对会计电算化的现状进行分析，针对其存在的问题提出对策，并以其发展趋势作为研究重点，做出深层次的探讨与研究。 关键词：会计电算化； 会计信息化； 财务软件； 发展趋势 ABSTRACT Computerized accounting mainly refers to the application of computer technology in accounting. The implementation of computerized accounting companies can effectively save the human material and financial resources, and can communicate to the business timely and accurate accounting information for business decision-makers in decision-making provides a good reference, so have large numbers of people of all ages. Through our many years of development, Chinas accounting computerization work has made great progress, accounting software is gradually transition to the accounting management-type software, and become the core of enterprise management. As the development process of Chinas existing computerized accounting talent shortage, managing a weak foundation, accounting software, there is a lack of compatibility and security risks and other issues, to address these issues accordingly to reflect and put forward countermeasures in order to promote Chinas Computerized Accounting healthy development. So what will China develop into a computerized accounting how what? This issue has aroused the concern of many people; everyone has expressed their views on this. This will be the status of the Computerized Accounting analysis of the issues raised the existence of response; and its trend of development as a research priority, and make in-depth study and research. Key words：Computerized accounting；Information construction of enterprises；；Development tedency 目 录 前 言 50年代开始，国外会计电算化便在全球范围迅速发展。20世纪70年代末我国开始开展会计电算化工作后，越来越多的人认识并开始学习会计电算化，尤其是在我国加入WTO之后，改革开放进一步加深，市场全面开放，更是将会计电算化推进新的进程。但是由于现实的阻碍