杭州洛康公司电算化会计档案管理存在的问题及解决对策.docxVIP

杭州洛康公司电算化会计档案管理存在的问题及解决对策 宣石云 200540802232 摘要：电算化会计档案是记录和反映经济业务的重要史料和证据，是企业发展 的重要信息资源，它不仅能比较完整地呈现出企业的经济业务状况，而且还能为管理层的会计预测、决策、控制提供依据。电算化会计档案的重要性毋庸置疑，但在相当一部分企业中却未得到应有的重视，电算化会计档案管理混乱等问题层出不穷。 本文以电算化环境下电算化会计档案管理为写作线索，运用实例分析法，结合国家近年来颁布的相关法规，对杭州洛康公司电算化会计档案管理的现状进行了分析、研究。 杭州洛康公司电算化会计档案管理中存在的问题可以归结为档案完整性不足、档案备份不规范、档案保管的硬件环境差、档案调阅及销毁不规范四个方面。而这些问题产生及存在的原因是该公司管理层对会计电算化档案管理工作认识不到位、制度建设不到位、档案管理制度执行力度及激励力度不够、从业人员素质良莠不齐。本文结合对杭州洛康公司电算化会计档案管理中存在问题原因的分析，提出了提高企业管理者对会计电算化档案管理的认识、加强对财会人员电算化档案管理的培训、建立健全电算化档案管理制度、加大对电算化会计档案管理工作的激励力度、完善电算化会计档案保管的硬件环境五个方面的解决对策。对完善该公司的电算化会计档案管理，使电算化会计档案的作用得到更好的发挥，从而促进公司健康、持续发展具有一定的借鉴的意义。 关键词: 会计电算化 档案 存储介质 I Abstract Computerized accounting archives is important historical data and evidence ,which records and reflects the economic activity. Meanwhile it is the important information resource of the development business. It not only shows a more complete economic situation of enterprises, but also provides a basis by which managers can made the prediction and decision, as well as enforcing the control of accounting. There is no doubt of the importance of computerized Accounting archives but it has not get the due attention in a considerable number of enterprises. On the contrary series problems in Computerized accounting archives arised like the confusion of it. Based on the management of computerized accounting archives in the environment of theca computerized Accounting ,this paper adopting the analysis of examples , combining with the relevent laws and regulations enacted in recent years, analysis and researchs the status quo of the management of computerized accounting archives in the company of Hangzhou LuoKang. The main existing problems of the managemant of computerized accounting archives in LuoKang can be attributed to lack of integrity in archives, non-standard archives backup, poor environment of the archives custody hardware , non-standard archives’ access and the destruction of archives .The reason for the apperance and existence of these problems