目 录
摘要·····························································1
前言·····························································2
一、会计电算化概述······················································3
（一）会计电算化的意义················································3
1.提高工作效率，减轻会计人员的劳动强度·······················3
2.有助于会计工作规范化·······································4
3.有助于提高会计信息的质量与传播效率，有利于充分实现资源共享·4
4.有助于实现企业管理现代化···································5
（二）会计电算化的现状···········································5
1.我国电算化的现状·········································6
（1)专业人才的匮乏········································6
（2）电算化软件···········································6
2.会计电算化发展趋势·······································7
（1）会计信息处理智能化···································7
(2）电算化与管理会计相结合·······························7
二、企业管理现代化概述···········································8
（一）企业管理现代化意义·········································8
1.合理有效地规避风险·········································8
2.准确的财务核算和决策·······································8
（二）会计信息系统与企业其他子系统的数据联系·····················8
三.会计电算化与企业现代化管理的关系····························9
(一)企业管理信息核心系统的转化·······························9
（二）信息与企业现代化的关系··································10
（三）会计电算化与企业数据的联系······························10
（四）会计电算化与企业现代化的发展方向··························10
（五）企业现代化的改革··········································11
结论··························································11
致谢····························································11
参考文献······················································12
内 容 摘 要
摘要：社会进入信息时代，会计工作面临着严峻的考验。会计电算化的产生是会计信息处理技术上的一场深刻变革，是企业组织规模的大型化、企业管理的高效化及全球经济的一体化的发展，会计电算化软件的开发面临着更深层次的结构性调整，软件开发的任务和目的不再局限于简单意义上的“通用”，而是要适应现代企业的管理要求，符合企业发展方向，从而有效地促进企业财务管理水平的提高。
文章分析会计信息系统与企业管理其他应用子系统的数据联系，讨论企业管理现代化的内容、会计电算化的发展趋势及其企业管理现代化的关系，进而提出：建立以管理为重心的会计信息系统的重要意义。
关键词：会计电算化 企业现代化 会计信息
