会计电算化论文会计电算化实施中的问题及策略分析.doc

中文题目：会计电算化实施中的问题及策略分析 ——以洛阳龙门煤业有限公司为例 外文题目：Luoyang coal Co., LTD about the accounting computerization implementation of the problems and policy analysis 毕业设计（论文）共 页 图纸共 张 完成日期： 答辩日期： 摘要 会计电算化是会计发展史上的一次重大革命,是会计发展的需要,而且是经济和科技发展对会计工作提出的要求,是时代发展的要求,实现会计电算化具有重要的现实意义和深远的历史意义。 随着科学技术的发展，计算机的运用已渗透到各个领域，电子计算机数据处理技术已在会计领域广泛运用，在企业中应用也相当频繁。虽然会计电算化越来越被企业所重视，普及率也越来越高，但存在的问题不容忽视，诸如现阶段我国会计电算化工作缺乏统一规划和组织协调，内部控制制度仍不完善，存在着许多问题。缺乏对传统手工模式的改造，对会计信息系统设置和调整不够，财会专业人员计算机知识欠缺，对会计电算化的认识还不到位，电算化基础管理工作十分薄弱，会计软件存在缺陷等等，这些问题只有真正解决了，正正引起足够的重视，才能真正实现会计电算化的普及，真正实现会计信息时效性，系统化的管理。本文从会计电算化的本质概念角度分析以洛阳龙门煤业有限公司为例分析当前会计电算化存在的问题作出归纳和总结并进行电算化系统的设计和实施，进而分析如何针对此类问题有一个良好的对策和建议。 关键词：会计电算化；问题；策略；系统 Abstract Accounting computerization in the history of the accounting is a major revolution, it is the need of the development of accounting, and economic and technology development is of accounting work of the request, is the demands of the development of times, realize the accounting computerization has important realistic meaning and profound historic significance. With the development of science and technology, the use of the computer has penetrated into every field, electronic computer data processing technology has set up a file in the accounting field widely used, in the enterprise applications are very frequent. Although the accounting computerization is more and more enterprises to penetration rate also more and more high, but problems cannot be ignored, such as accounting computerization in our country at present stage lack of unified planning and organization and coordination, internal control system are still not perfect, there exist many problems. Lack of traditional manual mode transformation, the accounting information system set up and adjust enough, specialized in finance or accounting personnel lack knowledge of computers, to the understanding of the computerized accounting still donot reach the designated position, computerization fundamental