会计电算化现状与发展趋势【毕业论文】_精品.doc

摘 要 会计电算化是以电子计算机为主的电子技术和信息技术应用到会计实务中的简称。本文简单介绍了会计电算化的含义及其国内外发展历程，通过与手工会计系统的比较，总结出电算化在实务处理中的重要作用。 目前，由于会计电算化的积极作用，其在社会经济中的运用越来越广泛，起着越来越重要的作用，但由于我国电算化起步较晚，逐步显现出其运用过程中的问题。本文针对我国会计电算化应用现状中出现的问题，从三个方面着重论述 ①财务软件本身问题，比如内部控制制度不健全，软件通用性差；②人们意识、素质问题，如缺乏高素质复合型人才；③国际化问题等一系列问题进行阐述并加以分析，提出了切实可行的解决措施，使企业在其经营管理中能够更加顺利地推行会计电算化，促进我国会计电算化事业向更深层次发展。 随着信息技术、科技的进一步发展。会计电算化面临巨大的变革和广阔的发展前景。 Abstract Accounting computerization focus on electronic computer which is the abbreviation of the application of electronic computer and modern data-processing techniques. This paper describes the meaning of computerized accounting and the implications of the development process simply. Through comparing the accounting system with manual comparison of computerization in practice, this paper summed up the important role of processing. At present, Due to the positive role of computerized accounting which plays an increasingly important role in the socio-economic. It is more and more widely used. But because of its late start, computerization gradually exposes its problems in the process of use. This paper is for the problems of status quo of Chinas Accounting application and focuses on the three aspects. ①The problems of financial software itself such as the imperfection of the internal control systems and poor general using of software; ②The problems of people’s thinking and diathesis such as lacking of high-qualified and versatile person; ③The explanation is about serials international issues. This paper proposed some useful measurements to solve these problems in order to use Computerized Accounting more successfully in company’s’ business management and promote the cause of our computerized accounting to a deeper level. With the further development of information technology, Computerized Accounting will faces to enormous changes and broad prospects for development. This paper combines the domestic situation with abroad situation to discuss the development of our Accounting process, such as management