摘要想要尽快发展我国国民经济,就必须发展会计信息化,由会计信息化推动企业信息化,带动产业链和云模式发展,进而带动整个国家信息化的发展。经过四十年的高速发展,我国会计信息化已经完成了初步构建,但是距离发达国家的会计信息化水平依旧有较大的差距。占据全国企业总数99%的中小企业不仅是我国经济发展的主体,而且在未来的发展中中小企业也将扮演一个重要的角色。发展会计信息化的路径有很多,相关的研究和理论也有很多,但适合我国中小企业发展会计信息化的方法少之又少,我国的研究人员必须从中认真抉择,并且研究出具有我国社会主义特色、符合我国国情的会计信息化体系。在此大环境下,研究我国中小企业会计信息化非常有必要,故本文从对我国中小企业实际经济实力发展会计信息化的可能性方面出发,选取对我国中小企业发展最迅速有利的角度,对会计信息化的方向和方法进行进一步地筛选和肯定。从我国目前信息化现状出发,分析了我国会计信息化的存在的问题和解决的办法。肯定了目前已有的会计电算化和会计信息系统对我国信息化发展的推动作用,对未来进行资源共享和产业链的规划进行展望,让我国在全球信息化潮流中占据重要地位,更加富强。关键词:会计信息化;会计电算化;中小企业AbstractWanttodevelopthenationaleconomyassoonaspossible,wemustdevelopaccountinginformationization,drivenbyaccountinginformation,enterpriseinformation,drivingthedevelopmentoftheindustrialchainandcloudmodel,whichleadtothedevelopmentofthenationalinformatization.After40yearsofrapiddevelopment,China'saccountinginformatizationhascompletedthepreliminaryconstruction,butitisstillfarfromthelevelofaccountinginformatizationindevelopedcountries.Smes,accountingfor99%ofthetotalnumberofenterprisesinChina,arenotonlythemainbodyofChina'seconomicdevelopment,butalsoplayanimportantroleinthefuturedevelopmentofsmes.Developmentpathofaccountinginformationhasalotof,alsohasalotofrelatedresearchandtheories,butthemethodissuitableforthedevelopmentofsmallandmedium-sizedenterprisesaccountinginformationizationrare,researchersmustcarefullychoiceinourcountry,anddevelopedwithChinesesocialistcharacteristic,whichaccordswiththesituationofourcountryaccountinginformationsystem.Inthisenvironment,researchourcountrysmallandmedium-sizedenterpriseaccountinginformationisverynecessary,therefore,thisarticlefromthedevelopmentofsmallandmedium-sizedenterpriseactualeconomicstrengthofourcountryaccountanttheinformationization,thepossibilityofselectionofthedevelopmentofsmallandmedium-sizedenterprisesofourcountrythemostadvantageousAnglerapidly,directionandmethodofaccountinginformationizationfurtherscreeningandsure.BasedonthecurrentsituationofinformatizationinChina,theexistingproblemsandsolutionsofaccountinginformatizationinChinaareanalyzed.Affirmedthecurrentlyexistingcomputerizedaccountingandaccountinginformationsystemofthedevelopmentofinformationizationofourcountry,resourcesharingandindustrialchainofthefutureplanningwasdiscussed,forourcountryhasanimportantroleintheglobalinformationizationtide,morerichandpowerful.Keyword:AccountingInformatization;AccountingComputerization;SmallandMediumEnterprises目录摘要............................................................................................................................IAbstract......................................................................................................................II第1章绪论............................................................................................................11.1选题研究背景与意义...........................................