浅谈会计电算化目前存在的问题及解决对策.pdf

摘要 会计电算化是指将电子计算机技术应用到会计业务处理工作的现代化管理模式。 体地说，就是用电子计算机代替人工记账，应用会计软件输入会计数据，由电子计算机 对会计数据进行处理，并打印、输出会计账簿和报表的过程。我国会计电算化的起步比 较晚，从 20 世纪 70 年代末才开始，经历了尝试阶段、自发发展阶段和有组织、有计划 地稳步发展阶段，到目前的管理型会计软件发展阶段。在这 30 多年的发展过程中，已 取得了长足的进步，商品化、通用化的财务软件得到了广泛的应用。许多会计软件的开 发已经走向专业化、商品化、社会化的轨道。但由于财务工作本身的特点，以及网络的 迅速发展、电子商务的迅速兴起等等，一些先进的、现代化的事物的不断出现，对会计 电算化系统提出了更高的要求，使建立符合现代企业发展需求的新型财务系统变得刻不 容缓。由于会计电算化是一项系统工程，在发展过程中有许多工作要做，有许多问题要 及时解决，否则将严重阻碍我国会计电算化向更深层次的发展。 关键词：会计电算化 系统 存在问题 对策 １ Abstract Accounting computerization refers to the modern management mode in which the electronic computer technology is applied to accounting business processing work. Specifically, the process is as follows: to use computer to replace artificial record-keeping, to input by applying of accounting software, accounting data of accounting data processing, and print, output accounting books and statements process. Our country of accounting computerization started quite late, starting from the 1970s experienced trying stage, spontaneous development stage and organized, steady development stage, the current management accounting software development stage. In the last 30 years, great progress has been gained, commercial, generalized financial software has been widely used. Many accounting software have developed towards specialized, commercialized and socialized orbit. But due to the characteristic of financial work itself, as well as the rapid development of Internet, the rapid rise of e-commerce, etc., some ceaseless appearance of advanced, the modern things, put forward higher request to computerized accounting systems and make establishment of new financial system which conforms to modern e