会计学-中小企业实施会计电算化存在的问题和解决方案论文

本科论文摘 要中国市场体制改革的不断完善，为中小企业的发展奠定了良好的市场环境基础。中小企业渐渐成为市场经济发展的主导力量，中小企业的发展问题也受到了社会的重视。中小企业的规模小、管理思维弱化导致会计电算化在实施过程中收到了阻碍。越来越多的中小企业在实施会计电算化中暴露了很多问题，影响了会计电算化的发展进程。会计电算化与人工记账相比具有应用面广、信息生成速度快、计算结果准确、节省人力、空间、时间等优点，同时也起到提高企业同行业竞争水平，提高企业管理水平，转换企业财务管理机制的重要作用，会计电算化已成为会计行业未来发展方向，已经基本代替传统模式走向更适应企业发展的技术，然而会计电算化的发展在中小企业依然受到不少阻碍，即便是会计电算化在企业中得到了应用，但效果并不明显。本文的意义在于通过将企业的电子信息化管理从粗糙化转向系统化，将未来的会计系统和管理职能开拓新的空间，有利于公司财务制度在社会主义市场体系中的进一步完善。 关键词：会计电算化；中小企业；信息数据本科论文AbstractWith the continuous improvement of China's market system reform, a good market environment foundation has been laid for the development of small and medium-sized enterprises. Small and medium-sized enterprises have gradually become the dominant force in the development of market economy, and the development of small and medium-sized enterprises has also received social attention. Many small and medium-sized enterprises have implemented the accounting computerization system, but due to the small scale of small and medium-sized enterprises, weak management awareness and many other factors, most small and medium-sized enterprises have exposed some problems in the implementation process of accounting computerization, affecting the process of accounting computerization. Compared with manual operation, accounting computerization has the advantages of wide application, fast information sorting, accurate calculation results, and saving manpower and time. It also plays an impor...