目 录
内容摘要····················································2
1 会计电算化的概念及其特征····································3
2 新形势下我国会计电算化的现状································3
3 现存问题及原因··············································4
3.1 尚未充分认识到电算化的重要性····························4
3.2 会计软件通用性差、集成化程度低··························4
3.3 数据保密性、安全性差····································5
3.4 会计电算化档案管理制度不完善····························5
3.5 应用会计电算化后,会计制度没有作相应的修改···············5
3.6 会计软件的开发没有考虑国际化····························5
3.7 会计人员计算机业务素质偏低······························6
4 对会计电算化出现问题相应的对策······························6
4.1 提高人们对会计电算化的思想及理论认识。···················6
4.2 建立一个通用统一的财务软件协议,并与市场细分相结合·······6
4.3 为了保证会计信息的真实、完整和安全要建立必要的防护措施··6
4.4要做好电算化会计档案管理工作。···························7
4.5建立一致的会计电算化协议································7
4.6使系统开放并使软件具有国际水准··························8
4.7培养复合型的会计人才,适应会计电算化工作的要求···········8
5 结束语······················································8
6 致谢························································9
7 参考文献····················································10
内 容 摘 要
在经济全球化的今天，会计电算化已成为当前会计工作的主要工具，是提高工作效率，运用计算机技术代替手工记账的基本方式。如何发挥会计电算化的有事，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课题。市场经济的高速发展，全球经济贸易的复杂多变，以互联网为基础的电子商务日趋活跃，为会计的管理、记账、结算提出许多新的问题。辩证的了解新形势下会计电算化的现状，客观的分析电算化面临的问题，有针对性提出解决问题的对策和措施，不仅对会计电算化工作，而且对整个会计系统，都具有十分重大的作用。
关键词：会计电算化；现状；问题；对策；意义
