摘要互联网技术的发展，推动企业改善办公方式，提升工作效率，计算机成为重要的工具。当下，大部分企业已经实现了会计电算化，取消了传统的手工记账方式。但是由于发展水平的限制，会计电算化的实施中遇到很多难题。本论文系统分析了中小企业会计电算化的发展现状和背景，以A公司为例在会计电算化出现的问题做出分析,然后提出了相应的对策研究,希望能够有效规范中小企业的各项会计工作,提高会计电算化的水平。关键词：中小企业；会计电算化；问题与对策AbstractThedevelopmentofInternettechnologyimprovetheworkofenterprisesandenhancetheefficiency.Thecomputerhavebecomeanimportantinstrument.Nowadays,mostenterprisesabandonedthetraditionalmanualaccountingandapplythecomputerizedaccounting.However,asthelimitationofdevelopmentlevel,theapplicationofcomputerizedaccountingmeetwithmanyproblems.Inthispaper,weanalyzethedevelopmentstatusandbackgroundofthecomputerizedaccountinginsmallandmedium-sizedenterprises,andtheproblemsinaccountingcomputerizationincompanyaareanalyzed,thenproposedthecorrespondingcountermeasureresearch,hopedthatcantheeffectivestandardsmallandmedium-sizedenterprise'seachaccountingwork,enhancestheaccountingcomputerizationlevel.目录一绪论...................................................21.1研究的背景和意义..........................................................................................21.1.1研究背景...............................................21.1.2研究意义...............................................21.2文献综述..........................................................................................................21.2.1国外研究现状...........................................21.2.2国内研究概况...........................................31.3研究内容和方法...........................................................................................................3二会计电算化概述....................................................................................................................32.1会计电算化的含义和特点..............................................................................................32.1.1会计电算化概念.........................................32.1.2会计电算化的作用.......................................42.2会计电算化的意义.............................................................................................................42.2.1提高会计工作质量.......................................42.2.2推动企业管理现代化.....................................42.2.3改善中小企业管理水平...................................4三、中小企业会计电算化现状以及问题....................................................................53.1会计电算化在中小企业应用的现状..........................................................................53.1.1中小企业无法适应财务软件...............................53.1.2会计师不能熟练使用财务软件.............................53.1.3缺乏使用程序的管理.....................................53.2中小企业会计电算化存在的问题................................................................................53.2.1会计电算化意识不强.....................................53.2.2会计业务流程不规范.....................................5四、电算化在A公司的运用分析......................................................................................64.1A公司简介...................................................64.2A公司实施会计电算化的情况...................................64.2.1...
