文档介绍：会计电算化工作可能出现的问题及对策
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、忽视对会计电算化理论的研究、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中仍存在一些不足,阻碍了会计电算化向更深层次的发展。
本文首先介绍了会计电算化的概念和意义,说明了电算化会计信息系统的特点,分析了会计电算化在观念方面、理论方面、人才、软件方面以及内部控制制度方面存在的缺陷以及成因。文章试图通过对会计电算化存在问题的研究,从而指出提高会计电算化应用的相应对策。
关键词:会计电算化;问题;对策
Problems and Countermeasures to puterization
Abstract
With the rapid development of technology in today’s society, an increasing number of firms start to puterized accounting systems in preference to manual accounting to reap the benefits of efficiency and accuracy. Computerized accounting systems enable accountants to reduce the work load and provide better services. This gives rise to the changing of accountants’ working objectives. Computerized accounting systems are an essential element of any business, however, the lack of understanding of the concepts, processes, issues and internal control that underlie puterized accounting systems and the lack of skillful work force are seriously impeded in the development of these systems.
This report analyses the concepts and the significant features of puterized accounting system. Followed by a further investigation on the exiting problems, thus attempt to solve them in an appropriate way.
Key words:puterization ;Problems;Countermeasures
目录
摘要---------------------------------------------------------------------------------------------------I
Abstract-------------------------------------------------------------------------------------------------II
绪论-------------------------------------------------------------------------------------------------------1
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2会计电算化相关