我国中小企业如何实行会计电算化.docVIP

我国中小企业如何实行会计电算化 摘 要 会计电算化系统的应用，大大提高了企业财务人员信息处理的速度和准确性。在加强企业菅理提高企业竞争力方面起到了很大的作用，但是中小企业在应用会计电算化系统的过程中，必须着力解决好企业领导重视不够、系统安全性差、只重视账务功能忽略管理功能及软件存在缺陷等问题。管理创新是中小企业发展的重要条件。会计工作是经济管理的重要组成部分，必须充分利用计算机技术和现代信息技术改进企业的会计核算、财务管理机制和手段，通过提供准确、可靠、及时、充分的财会信息以充分挖掘企业的内部资源、提高企业现代化管理水平。中小企业应不断地提高认识、完善优化、建章立制、严格控制、技能培训、管理创新等方法，为会计电算化系统的应用和发展创造良好的环境。 关键词：中小企业 会计电算化 应用 Abstract The application of computerized accounting system in to greatly improve the enterprise financial personnel information processing speed and accuracy. Officers in strengthening enterprise Daniel enhance the competitiveness of enterprises have played a big role in application, but small and medium-sized enterprises in the process of computerized accounting system, have to be solved, enterprise leadership enough attention and system poor safety, only to take the accounting function ignore management functions and software problems such as defective. Management innovation is an important condition of the development of smes. Accounting work is an important part of economic management, we must make full use of computer technology and modern information technology to improve enterprises accounting, financial management mechanism and method, by providing accurate, reliable, timely, full accounting information to fully exploit enterprises internal resources and enhance the enterprise the modern management level. Small and medium-sized enterprises should constantly improve the understanding, perfecting the optimization, JianZhangLiZhi, strict control, skills training, management innovation methods, computerized accounting system for the application and development of creating a good environment. Key words: Small and medium-sized enterprises computerized accounting system Application 目录 前言 5 一、计电算化的概述 6 （一）会计电算化的概念 6 （二）我国会计电算化的发展现状 6 （三）开展会计电算化的作用及意义 7 二、中小企业实行会计电算化存在的问题 8 （一）账务处理程序不规范，缺乏对手工模式的改造 8 （二）会计人员业务素质偏低，缺乏计算机知识 8 （三）会计管理意识薄弱，缺乏电算化内部管理制度 9 （四）初始化设置不细致详尽，缺乏全局意识 9 （五）日常账务处理混乱，缺乏科学性和准确性 9 三、解决中小企业实行会计电算化问题的策略 10