中小企业会计电算化发展中存在的问题及对策——以长治市裕兴盛公司为例.doc

PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT 1 PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT 1摘 要随着计算机和网络技术的发展，我国已经进入了一个信息化的时代，传统的手工会计核算已经不能满足企业发展的需要，而利用计算机进行会计核算和管理，已经成为目前企业会计工作的必然趋势。本文针对这种情况，对当今社会会计电算化发展作出一定分析，以长治市裕兴盛公司为具体事例，总结阐述了会计电算化的基础内涵和发展需求。本文首先就目前国内外的会计电算化研究状况，介绍了会计电算化发展的概述和现状，阐明了本课题的研究意义；然后针对会计电算化的含义、发展、作用等重要因素，详细阐述了有关会计电算化的系统性内容；最后以长治市裕兴盛公司为具体事例，分析总结了它在企业管理和软件配备、人员思想和素质道德、电子技术和安全防范等方面的潜伏问题，并由此得出该公司在上述问题中的改进措施和对会计电算化发展和完善的一些想法和建议。关键词：中小企业；会计电算化；问题；对策AbstractWith the development of computer and network technology, China has entered an era of information technology , the traditional manual accounting has been unable to meet the needs of enterprise development, and the use of computers for accounting and management , has become the inevitable trend of corporate accounting work . Aiming at this situation, the development of computerized accounting in todays society make certain analysis to Yuxing Sheng company in Changzhi City specific examples , summary describes the basic connotation and development needs of computerized accounting .Firstly, the current research status of computerized accounting, presents an overview of the development of computerized accounting and the status quo, to clarify the significance of this subject; then an important factor in the meaning of development, the role for computerized accounting, elaborated about the content of computerized accounting systemic; finally Yuxing Sheng company in Changzhi City specific examples, analyze and summarize it in business management and software equipment, personnel and ideological and moral qualities, electronic technology and other aspects of the potential security problem, and thus come to these issues in the companys improvements and the development of computerized accounting and improve some of the ideas and suggestions.Keywords :Medium and small enterprises ; Computerized accounting ; Problems ; Countermeasures PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT 1目 录TOC \o 1-3 \h \u HYPERLINK \l _Toc2