企业会计信息化存在的问题与对策分析——以佳宝乳业为例摘要在市场经济体制下,会计信息的真实性至关重要,一方面能够将企业的现金流量、偿还能力以及经营管理等信息呈现出来,另一方面还能够体现出企业凝聚力以及员工创造力。会计信息真实是衡量企业是否诚实守信的最基本标准,优质且良好的会计信息能够彰显出企业的文化价值和经济效益,有效提升企业的整体形象。若信息失真或者是以各种非法手段故意掩盖真实信息,势必无法让各界人士信服。此外提供不真实会计信息的企业在管理上是失败的,社会公众将质疑企业管理层的管理水平与诚信度。本文对导致会计信息失真的主要原因以及造成的负面影响进行深入研究与分析,在此基础上对企业管理过程中会计信息与会计诚信发挥的作用进行探究,分析了企业提高会计诚信度的重要性与紧迫性。关键词:会计信息失真,现状,原因,防范措施AnalysisontheproblemsandcountermeasuresofenterpriseaccountinginformatizationtakingjiabaodairyindustryasanexampleAbstractUnderthemarketeconomysystem,theauthenticityofaccountinginformationisofvitalimportance.Ontheonehand,itcanpresentthecashflow,repaymentability,operationandmanagementofanenterprise,andontheotherhand,itcanalsoreflectthecohesionofanenterpriseandthecreativityofitsemployees.Authenticityofaccountinginformationisthemostbasicstandardtomeasurewhetheranenterpriseishonestandtrustworthy.High-qualityandgoodaccountinginformationcanhighlighttheculturalvalueandeconomicbenefitsofanenterpriseandeffectivelyimproveitsoverallimage.Iftheinformationdistortionoravarietyofillegalmeanstodeliberatelycoverupthetrueinformation,itisboundtobeunabletoconvincepeoplefromallwalksoflife.Inaddition,enterprisesthatprovideuntrueaccountinginformationfailinmanagement,andthepublicwillquestionthemanagementlevelandintegrityofenterprisemanagement.Inthispaper,themaincausesofaccountinginformationdistortionandthenegativeimpactofin-depthresearchandanalysis,onthebasisoftheenterprisemanagementprocessofaccountinginformationandaccountingintegritytoplayaroleinthestudy,analysisoftheimportanceandurgencyofenterprisestoimproveaccountingintegrity.Keywords:Accountinginformationdistortion,currentsituation,reasons,preventivemeasures目录一绪论........................................................................................................................1二中小企业会计信息化概述....................................................................................2(一)中小企业概述................................................................................................2(二)会计信息化相关理论....................................................................................21.会计信息化的概念........................................................................................22.会计信息化的特点........................................................................................23.会计信息化对财务工作的影响....................................................................3(三)国内外研究综述............................................................................................41.国外研究综述................................................................................................42.国内研究综述................................................................................................5三中小企业会计信息化应用现状及存在的问题....................................................6(一)佳宝乳业会计信息化的应用实践................................................................61....