会计电算化现状与发展趋势

摘 要会计电算化是以电子计算机为主的电子技术和信息技术应用到会计实务中的简称。本文简单介绍了会计电算化的含义及其国内外进展历程，通过与手工会计系统的比较，总结出电算化在实务处理中的重要作用。目前，由于会计电算化的积极作用，其在社会经济中的运用越来越广泛，起着越来越重要的作用，但由于我国电算化起步较晚，逐步显现出其运用过程中的问题。本文针对我国会计电算化应用现状中出现的问题，从三个方面着重论述 ①财务软件本身问题，比如内部控制制度不健全，软件通用性差；②人们意识、素养问题，如缺乏高素养复合型人才；③国际化问题等一系列问题进行阐述并加以分析，提出了切实可行的解决措施，使企业在其经营管理中能够更加顺利地推行会计电算化，促进我国会计电算化事业向更深层次进展。随着信息技术、科技的进一步进展。会计电算化面临巨大的变革和宽阔的进展前景。本文综合国内外形势，对我国会计电算化进展过程中出现的如管理信息系统与会计电算化系统相结合；网络化会计；财务软件标准化、国际化等新的进展趋势进行了探讨，并提出了完善会计电算化的建议。关键词： 会计电算化； 内部控制； 进展趋势； 网络会计AbstractAccounting computerization focus on electronic computer which is the abbreviation of the application of electronic computer and modern data-processing techniques. This paper describes the meaning of computerized accounting and the implications of the development process simply. Through comparing the accounting system with manual comparison of computerization in practice, this paper summed up the important role of processing.At present, Due to the positive role of computerized accounting which plays an increasingly important role in the socio-economic. It is more and more widely used. But because of its late start, computerization gradually exposes its problems in the process of use. This paper is for the problems of status quo of China's Accounting application and focuses on the three aspects. ①The problems of financial software itself such as the imperfection of the internal c...