文档介绍：会计电算化实践中遇到的问题及对策
摘要
随着知识经济的悄然兴起,会计电算化代替会计人员手工操作体现了实效性,使会计业务信息处理省时、省事、简捷高效,不仅减轻了会计人员的劳动强度,提高了会计工作的效率和质量,与此同时还促进了会计工作职能发生了改变,让会计电算化更好的为人们服务。然而由于对会计电算化认识的不到位、会计电算化方面人才的缺乏、会计软件的开发存在缺陷和尚未健全的内部控制制度这些原因,使得会计电算化工作实践中仍存在一些不足,这就要求我们必须解决会计电算化实践中遇到的问题。本文通过对会计电算化实践现状的研究,运用比较、举例的研究方法,首先介绍了会计电算化的概念特点和应用会计电算化的意义,分析了会计电算化在思想认识、专业人才、会计软件以及内部控制制度方面存在的成因,发现我国会计电算化实践中存在着会计电算化工作专业人才缺乏等问题,最后得出通过加大会计人员培训力度等对策,能够提高会计工作质量和经济效益的结论,以适应会计电算化迅速发展的需要。
关键词:会计电算化内控制度数据安全实践工作
Computerized accounting practice problems and countermeasures
Abstract
As intellectual economy sadly arisen,the puterization of accounting staff instead of manual operation reflects the effectiveness,make the accounting information processing time saving,convenient,simple and efficient,not only reduces the labor intensity of accounting personnel,improve the efficiency of the accounting work and quality,and this also promotes the accounting work function change,let the puterization and better service for the people. However,due to puterization understanding does not reach the designated puterized accounting in the lack of personnel,accounting software development defects and without a sound internal control system of these reasons,make the puterization work in practice still exist some ings,this asks we must solve the puterization practice encountered the problem. In this paper,through the practice of the puterization present situation research,for example,uses parative research method,first introduces the concept puterized accounting and the application of puterization significance,analyzes the puterization in the ideological understanding,professional personnel,accounting software and the internal control system of the origin,puterized accounting in our country exists in the practice puterized accounting problems such as lack of professional talents,came to the conclusion that by increasing the training of accounting personnel to the countermeasure such as strength,to improve the quality of accounting work and the econom