个人所得税制度缺陷.docVIP

个人所得税制度缺陷 篇一：浅谈我国个人所得税制存在的问题 摘要 会计电算化是以电子计算机为主的当代电子和信息技术应用到会计工作中的简称。它主要是应用电子计算机代替人工记账，算账，报账，以及代替部分由大脑完成的对会计信息的处理，分析和判断的处理。会计电算化已发展成为一门融电子计算机科学。 会计电算化的产生顺应了时代的发展。我国会计电算化的发展起步晚，发展快，他的不成熟也就注定了它的各方面都会存在这样或那样的问题。例如：会计电算化在具体应用中存在着认识不足，电算化基础管理工作十分薄弱，人才短缺，信息安全，没有统一规范的数据接口，电算化所用的财务软件不规范等问题，本文解决会计电算化此类问题的具体措施。 关键字：会计电算化；管理薄弱；人才短缺 ABSTRACT Accounting computerization is the electronic computer primarily contemporary electronic and information technology application the abbreviation in accounting work. It is mainly used a computer to replace artificial chalk it up, do accounts, render an account, and instead of finish by cerebrum partly to accounting information processing, analysis and judgment of the process. Accounting computerization has become a be in harmony electronic computer science, management science, information science and accounting science is a body new scientific and practical technology. According to China#39;s accounting software development and application situation, the classification of China#39;s accounting computerization basically can be divided into three stages. Accounting computerization the produce is complied with the development of The Times. The development of computer and accounting in China late start, the fast development, it#39;s not mature also destined to its various aspects would have this or that kind of problems, for example: the accounting computerization in the specific application there, the computerization insufficient knowledge based management work very weak, talent shortage, information security, no unified standard data interface, the computerization of financial software used is not standard and so on a series of problems. Based on the analysis of the current situation on the basis of the causes and puts forward the solution of this problem the accounting computerization specific measures. Key word: computerized accounting； management weak； the talent shortage 目录 摘要 .................................................