制约我国会计电算化发展的原因及对策.docx

制约我国会计电算化发展的原因及对策【摘要】：随着我国经济的飞速发展以及在国家政策支持下电子商务的大力发展，会计电算化变得越来越重要，但是会计电算化在具体的应用过程中仍存在着许多问题，影响和阻碍着我国会计电算化的发展。例如:对会计电算化认识不到位，会计电算化的基础工作薄弱，缺乏会计电算化复合型人才，会计电算化应用软件存在着缺陷，国家的重视力度不够等。面对这些问题，我国应该采取那些对策来解决目前会计电算化存在的问题呢？本文提出了一些对策，具体从进一步建立健全我国会计电算化的相关配套法律法规，创建良好的会计信息系统运行的环境，健全完善单位或公司的内部控制制度，加大对“复合型”会计电算化人才的培养，除此之外，国家的相关部门还应更加重视会计电算化的发展及管理等。 【关键字】：会计电算化 原因 对策Restraints on the development of computerized accounting in our country and countermeasures【 abstract 】 : With the rapid development of our economy and under national policy support vigorously develop e-commerce, the accounting computerization has become more and more important, but the accounting computerization in the specific application process still exist many problems, influence and hampering the development of computerized accounting in our country. Such as inadequate understanding of accounting computerization, computerized accounting foundation work is weak, lack of talents for electronic data processing accounting, accounting computerization defects existing in application software, the attention of the countries is not strong enough, and so on. In the face of these problems, our country should take the countermeasures to solve the problems of accounting computerization? This paper puts forward some countermeasures, specific from further establish and improve the relevant laws and regulations of Chinas accounting computerization, create a good accounting information system running environment, consummate the unit or the companys internal control system, increase the compound accounting computerization talent cultivation, in addition, national related departments should also pay more attention to the development of computerized accounting and management, etc. 【 key words 】 : the accounting computerization cause countermeasure 目 录一、会计电算化概述1（一）、会计电算化的含义1（二）、我国会计电算化工作大致经历了以下四个阶段11.模拟手工记账的探索起步阶段12.其他业务相结合的推广发展阶段23.引入会计专业判断的融合渗透阶段24.与内部控制相结合建立ERP系统的集成管理3二、我国会计电算化发展的现状3（一）、会计电算化广泛普及，但是发展却极度不平衡且仍处于低水平状态。3（二）、硬件布局不合理。4（