浅析会计电算化普及存在的问题与对策.doc

浅析会计电算化普及存在的问题与对策 摘 要 在经济贸易全球化的今天，会计电算化已成为当前会计工作的主要工具，是提高工作效率，运用计算机技术代替手工记账的基本方式。如何发挥会计电算化的优势，科学合理地运用会计电算化完成“甩账”，为会计工作提供优效、高能的工作质量，是当前我们必须解决的重要课题。市场经济的高速发展，全球经济贸易的复杂多变，以互联网为基础的电子商务日趋活跃，为会计的管理、记账、结算提出许多新的问题。辨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普及面临的问题，有针对性提出解决问题的对策和措施，对会计电算化的普及工作具有十分重大的作用。由于财务工作本身的特点，以及网络的迅速发展、电子商务的迅速兴起等等，一些先进的、现代化的事物不断出现，对会计电算化普及工作提出了更高的要求，使建立符合现代企业发展需求的新型财务系统变得刻不容缓。由于会计电算化是一项系统工程，在普及过程中有许多工作要做，有许多问题要及时解决，否则将严重阻碍我国会计电算化向更深层次的发展。 关键词：会计电算化；普及；问题；对策 Abstract Trade and economic globalization today, accounting computerization has become the main tool current accounting work, is to improve work efficiency, using computer technology in place of manual accounting to the basic forms. How to give full play to the advantages of computerized accounting, scientifically and reasonably using computerized accounting completed sling account for accounting work, provide excellent efficiency, high-energy quality of the work, we need to address the current important topic. The markets high-speed economic development, the global economy and trade complex and changeable, internet-based e-commerce has become increasingly active, accounting for the management and bookkeeping, settlement put forward many new problems. Dialectical understanding of the new situation to the status quo computerized accounting, the popularization of computerized accounting work has very significant role. Due to the characteristics of financial work itself, and the rapid development of networks, electronic commerce rapid rise, etc., some advanced and modern things appear ceaselessly, to computerized accounting popularization work put forward higher request, make establishment conforms to modern enterprise development needs of new financial system becomes is urgently needed. Because the accounting computerization is a systematic project,there are many problems to solve timely, otherwise will seriously hinder the our country accounting computerization to deeper development. Key words:accounting compute