企业会计电算化的问题及对策以XX企业为例.doc

摘 要 会计是一个公司用来衡量其财务状况的系统，该系统将所有交易分类，比如销售、采购、资产，并且坚持一定的可接受的标准格式。它有助于评价企业过去的绩效、现状、及未来前景。先进的信息技术已经改变了许多专业服务行业的公司，但会计行业也许不同。在世纪之交，环境的快速变化，使慢节奏和保守的会计行业经历了巨大的变化。会计电算化系统是伴随着信息技术的快速发展而进一步深化的。会计电算化系统是在计算机上实施的，会计人员必须拥有电脑系统的操作技巧。电算化会计信息系统的使用给企业带来了机会，由于计算机的使用显著地使公司更有效地履行会计职能和有效地节省时间和成本。利用信息技术来履行会计职能给企业带来了走向无纸办公的进步机会。如果企业使用电算化系统会使得他们应用的生产系统更有效。 大型企业重视会计电算化系统的实施。而占中国大多数的中小企业由于许多问题，没有实现会计电算化系统或者效果不佳，这对中国经济的发展有明显的影响，所以提高中小企业会计信息化水平是非常必要的。 关键字：会计电算化；存在问题；对策研究 Abstract Accounting is a company to measure its financial performance of the system, the system will classify all transactions, such as sales, procurement, asset, and adhere to certain acceptable standard format. It helps to performance evaluation of enterprise in the past, the present situation, and future prospects. Advanced information technology has changed many professional services companies, but the accounting industry may be different. At the turn of the century, the environment of rapid change, make the slow tempo and conservative accounting industry has experienced great changes. Computerized accounting system is along with the rapid development of information technology and further deepening. Is on the computer implementation of computerized accounting system, accounting personnel must have the computer system operating skills. The use of computerized accounting information system to the enterprise brought the opportunity and significantly due to the use of computers enables the company to perform the accounting functions more effectively and efficiently to save time and cost. To perform accounting functions for the use of information technology brings to the enterprise the chance to the progress of the paperless office. If the enterprise use of computerized systems makes them application of production system more effective. Large enterprises attach importance to the implementation of computerized accounting system. And most of the small and medium-sized enterprises of China because o