中小企业会计电算化应用与管理制度.docx

中小企业会计电算化中的问题及对策摘要随着现代经济的飞速发展，传统的手工会计核算已远不能适应当前企业管理的需要，实现会计电算化是必然趋势。会计电算化是以电子计算机为主的当代电子技术和信息术应用到会计实务中的简称，是一个应用电子计算机实现的会计信息系统。它实现了数据处理的自动化，使传统的手工会计信息系统发展演变为电算化会计信息系统。会计电算化不仅能使广大财会人员从繁重的手工操作中解脱出来，更重要的是提高会计信息搜集、整理、反馈的灵敏度和正确度，提高会计的分析能力，为提高会计管理水平和会计信息质量提供了有效的途径。我国会计电算化事业经过近二十几年的发展，已在一定程度上取得骄人成就，但会计电算化普及率仍然很低。了解和掌握中小企业实现会计电算化的全过程，是继续推进我国会计电算化事业，确保中小企业会计工作尽快地走上会计电算化之路的有效途径，也是我国会计事业迎接21世纪新挑战的迫切要求。文章结合中小企业的特点,阐述了中小企业实施会计电算化的步骤和方法,以及实施过程中应注意的一些问题。指出只有多管齐下,营造良好氛围,才能促进我国中小企业会计电算化工作的开展,并最终推动中小企业的信息化建设。关键词：会计电算化，中小企业，实施过程AbstractWith the rapid development of modern economy, the traditional manual accounting far can not meet the current needs of enterprise management, the accounting computerization is inevitable. Accounting is a computer-based technique of contemporary electronic technology and information applied to the accounting practice referred to, is a computer application to achieve the accounting information system. It implements a data processing automation, the traditional manual accounting information system development and evolution as a computerized accounting information systems.Accounting not only make the majority of accountants from the heavy manual freed, more importantly, to improve accounting information collection, collation, feedback sensitivity and accuracy, analytical skills in accounting, management level to improve the accounting and accounting quality of information provided an effective way. Our computerized accounting career after nearly twenty years of development, has achieved a great deal to some extent, but still very low penetration of computerized accounting. Understanding and knowledge of computerized accounting for SMEs to achieve the whole process is to continue to advance the cause of our computerized accounting, as soon as possible to ensure that accounting for SMEs onto the road of Accounting effective way, is the cause of the 21st century, Chinas accounting urgent requirement for new challenges. In combination with the characteristics of s