淺析會(huì)計(jì)電算化發(fā)展中的問(wèn)題與對(duì)策

內(nèi) 容 摘 要

隨著我國(guó)會(huì)計(jì)電算化的發(fā)展歷程，會(huì)計(jì)工作也越來(lái)越現(xiàn)代化和規(guī)范化，但當(dāng)前我國(guó)的會(huì)計(jì)電算化水平仍然不高，未來(lái)的發(fā)展依舊任重而道遠(yuǎn)。會(huì)計(jì)電算化中存在信息泛濫現(xiàn)象、會(huì)計(jì)原理應(yīng)用受限于技術(shù)理念的不足、會(huì)計(jì)操作流程仍然過(guò)于復(fù)雜等現(xiàn)象。會(huì)計(jì)電算化發(fā)展應(yīng)當(dāng)兼顧成本效益原則，強(qiáng)化內(nèi)控制度的建設(shè)，變得更專業(yè)化、靈活化、安全化、便捷化。

[關(guān)鍵詞]：會(huì)計(jì)電算化；ERP;成本效益；內(nèi)部控制

目       錄

會(huì)計(jì)電算化發(fā)展的意義......................................................................................5

二、會(huì)計(jì)電算化中的問(wèn)題...........................................................................................5

會(huì)計(jì)操作流程仍過(guò)于復(fù)雜.............................................................................5

會(huì)計(jì)信息安全不容樂(lè)觀.................................................................................5

ERP系統(tǒng)信息泛濫.........................................................................................5

會(huì)計(jì)原理應(yīng)用受到技術(shù)理念約束.................................................................5

復(fù)合型會(huì)計(jì)人才隊(duì)伍不足.............................................................................5

三、改善會(huì)計(jì)電算化的相關(guān)對(duì)策...............................................................................6

1.會(huì)計(jì)電算化發(fā)展應(yīng)兼顧成本效益原則............................................................6

（1）應(yīng)兼顧用戶經(jīng)濟(jì)狀況與需求。.................................................................6

（2）應(yīng)兼顧會(huì)計(jì)從業(yè)者的付出與收益。.........................................................6

2.完美會(huì)計(jì)電算化系統(tǒng)的內(nèi)部控制建設(shè)............................................................6

3.加強(qiáng)會(huì)計(jì)理論與電算化系統(tǒng)實(shí)務(wù)研究............................................................6

（1）改進(jìn)原始單據(jù)存入方式的建議。.............................................................6

（2）改善總賬和報(bào)表系統(tǒng)功能的建議.............................................................6