目 录
摘要··································································2
引言··································································3
一、浙江省湖州市会计电算化的现状······································4
（一）普及率还比较低，分布不均·······································4
（二）会计电算化技术的使用在总体上还处于低层次水平···················4
（三）会计信息系统的作用发挥不充分···································4
二、会计电算化实施中存在的问题········································4
（一）对会计电算化缺乏足够认识·······································4
（二）电算化基础及管理工作十分薄弱···································5
（三）缺乏会计电算化专业人才、人员素质偏低···························5
（四）安全隐患问题···················································5
三、新形势下完善会计电算化的对策······································6
（一）转变中小企业管理者的观念是能否正常开展会计电算化的关键·········6
（二）做好会计电算化环境下的基础管理工作·····························6
（三）培养会计电算化复合型人才·······································6
（四）加强会计电算化的安全防范·······································7
（五）建立健全一整套电算化模式下的规章制度，形成良好的内控环境·······7
结论··································································8
参考文献······························································9
内 容 摘 要
【摘要】在经济贸易全球化的今天，会计电算化已成为当前会计工作的主要工具，是运用会计电算化软件代替手工记帐的基本方式，有效减小会计核算时间和工作强度，大大地提高了会计工作效率。如何发挥会计电算化的优势，科学合理的运用会计电算化完成“甩帐”，为会计工作提供优效、高能的工作质量，是当前我们必须解决的重要课题。相对于大中型企业来说，浙江省湖州市中小企业在实施会计电算化的过程中还存在诸多问题。本文就湖州市会计电算化实施的现状及常见的问题进行客观分析，并针对具体问题提出了相关对策，为企业经济的进一步发展提供真实的信息。
【关键词】会计电算化、问题、现状、对策
