目 录
摘要……………………………………………………………………………………..…..4
我国会计电算化发展历程.......................................................................................5
二、我国会计电算化现状.......................................................................................................6
1、会计从业人员计算机知识匮乏......................................................................................6
2、会计原始凭证无纸化问题.............................................................................................6
3、重视账务功能忽视治理功能...........................................................................................6
4、会计软件不兼容...............................................................................................................6
5、会计信息安全性差...........................................................................................................7
6、会计人员对会计电算化业务认识不够...........................................................................7
7、会计软件开发有待完善...................................................................................................7
8、计算机培训教材老化``````````````````````````````````````````````````````````````````````````````7
9、各核算模块缺乏衔接``````````````````````````````````````````````````````````````````````````````7
三、实行会计电算化的有效措施.............................................................................................7
1、提高思想认识，培养复合型的会计人才.......................................................................8
2、使用正确的记账凭证软件...............................................................................................8
3、形成发挥会计电算化的优势为单位治理服务理念......................................................8
4、平台化的会计软件研发模式...........................................................................................8
5、积极开展会计电算化职业理念培训...............................................................................8
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6、对会计人员重视对会计电算化专业的灌输...................................................................8
7、提高会计软件的质量.......................................................................................................9
8、政府主管部门与主管机构应对会计电算化进行宏观管理会计电算化的政府
主管部门与主管机构应对众多的开发商进行必要的引导。…………………………. 9
结论``````````````````````````````````````````````````````````````````````````````````````````````````````````9
几点思考````````````````````````````````````````````````````````````````````````````````````````````````````10
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参考文献………………………………………………………………..…………………………11
内 容 摘 要
随着企业竞争的不断加剧，越来越需要准确、快速的信息资料。会计电算化作为企业领导重要的决策依据，不仅是对整个企业的重要性的体现，甚至关系到整个国家对企业的整个的统筹，规划。所以在我国成为至关重要的一个发展的趋势，虽然会计电算化已基本普及各个大中小企业，但就其发展情况还存在许多不完善的地方。怎样使企业更有效的利用会计电算化信息，是我们要解决的重要问题，辩证地了解新形势下会计电算化的现状，客观地分析会计电算化面临的问题，有针对性的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。
关键字：会计电算化/问题/规划/作用
