淺析我國(guó)會(huì)計(jì)電算化存在的問(wèn)題及對(duì)策

內(nèi) 容 摘 要

會(huì)計(jì)電算化的出現(xiàn)和發(fā)展，有效地解決了傳統(tǒng)手工會(huì)計(jì)的諸多錯(cuò)誤和低工作效率相關(guān)的問(wèn)題，大大有助于會(huì)計(jì)的順利執(zhí)行。雖然當(dāng)前我們國(guó)家的會(huì)計(jì)電算化工作已經(jīng)取得了一定程度的進(jìn)步，各類(lèi)財(cái)務(wù)軟件也得到了廣泛應(yīng)用，但是，目前會(huì)計(jì)電算化行業(yè)中仍存在一些問(wèn)題，這些問(wèn)題將繼續(xù)影響會(huì)計(jì)行業(yè)計(jì)算機(jī)化的整體發(fā)展水平，因此，有必要采取有效措施消除這種現(xiàn)象。本文分析了我國(guó)會(huì)計(jì)電算化存在的問(wèn)題，提出了會(huì)計(jì)電算化發(fā)展的相應(yīng)主要對(duì)策，就會(huì)計(jì)電算化現(xiàn)狀和亟待解決的問(wèn)題進(jìn)行探討。

[關(guān)鍵詞]：會(huì)計(jì)電算化；會(huì)計(jì)電算化存在的問(wèn)題；應(yīng)對(duì)措施

目       錄

1.會(huì)計(jì)電算化的概念................................................ 2

2.會(huì)計(jì)電算化存在的問(wèn)題............................................ 2

2.1會(huì)計(jì)電算化軟件存在問(wèn)題...................................... 2

2.2會(huì)計(jì)電算化高端技術(shù)人才不足.................................. 2

2.3缺乏對(duì)會(huì)計(jì)電算化的正確認(rèn)識(shí).. ............................... 3

2.4缺乏完善的法律規(guī)定.......................................... 3

2.5檔案管理工作不到位.......................................... 4

2.6內(nèi)控制度不夠健全............................................ 4

3.會(huì)計(jì)電算化所存在問(wèn)題的解決對(duì)策...................................4

3.1會(huì)計(jì)電算化軟件存在問(wèn)題的對(duì)策................................ 4

3.2會(huì)計(jì)電算化高端技術(shù)人才不足的對(duì)策............................ 4

3.3缺乏對(duì)會(huì)計(jì)電算化的正確認(rèn)識(shí)的對(duì)策............................ 5

3.4缺乏完善的法律規(guī)定的對(duì)策.................................... 6

3.5檔案管理工作不到位的對(duì)策.................................... 6

3.6內(nèi)控制度不夠健全的對(duì)策...................................... 7

4.會(huì)計(jì)電算化的實(shí)施的重大意義...................................... 7

4.1會(huì)計(jì)電算化的實(shí)施減輕了會(huì)計(jì)人員的勞動(dòng)強(qiáng)度、提高了工作質(zhì)量.... 7

4.2會(huì)計(jì)電算化的實(shí)施提高了會(huì)計(jì)數(shù)據(jù)處理的時(shí)效性和準(zhǔn)確性.......... 7

4.3會(huì)計(jì)電算化的實(shí)施增強(qiáng)了企業(yè)競(jìng)爭(zhēng)力、提高了經(jīng)營(yíng)者管理水平...... 8

4.4會(huì)計(jì)電算化的實(shí)施推動(dòng)了會(huì)計(jì)技術(shù)、方法、理論創(chuàng)新和觀念更新.... 8 

5.文獻(xiàn)