会计电算化发展的现状及其发展趋势(论文9600字)
摘要
在日新月异的全球化发展中，人类在本世纪迎来了会计全面化发展的新时代，伴随此发展的同时传统会计行业也发生了非常大的变化，而在会计行业中变化最大、最具有代表性的就是会计电算化了。会计电算化在当代会计中不仅成为帮助企业决策的重要依据，也是传统会计进入信息化时代的重要条件，更是能够帮助会计体制进行改革的一个重要要点。在会计中会计点算话的转型是较为成功的，由于会计电算化在会计改革风暴中基础和改革效果都很好，所以比较成功的完成了从传统会计中的手工会计向当代电脑会计电算化的转变。伴随着会计电算化在企业中的越来越广泛的应用，会计电算化也渐渐从其单方面的会计核算作用转变为集采集会计信息，进行企业计划，实行金融管理，以及实现企业内部分析等职能为一体的具有综合性的会计管理系统。本论文，以在会计电算化的发展现状及其未来发展为切入点，深度研究会计电算化在发展中所处的环境，以及妨碍会计电算化全面健全的因素，并对这些因素进行分析，为大家提供意见和解决办法。通过这些分析，获得人们对会计电算化发展认识不足成为其发展的最大的阻碍。通过本论文，使人们更加正确的认识会计电算化，并呼吁发展会计电算化多功能性人才。与此同时，会计电算化的发展未来也值得期待。
关键字：会计电算化，现状，不足，解决办法，发展
ABSTRACT
In the development of the globalization of human change rapidly, ushered in a new era of all-round development of accounting in this century, with the development of the traditional accounting industry has also undergone great changes, the biggest change in the accounting profession, the most representative is the accounting computerization. The important basis of accounting computerization in in Contemporary accounting has become not only help the enterprise decision-making, is the traditional accounting into the important condition of the information age, it is an important point to help the accounting system reform. The transformation of accounting count in accounting is more successful, because the accounting computerization based accounting reform and Reform in the storm effect very good,It is the successful completion of the transformation from the traditional accounting manual accounting to contemporary computer accounting computerization. With the application of accounting computerization in the enterprise is more and more widely, accounting computerization has gradually changed from its unilateral accounting for collection of accounting information, business plan, implementation financial management, accounting management system of comprehensive analysis and realization of internal functions as a whole. This thesis, in the accounting computerization development present situation and future development as the starting point, in-depth study of the accounting computerization in the development environment, and prevent the accounting computerization factors comprehensively improve and because of these.The element analysis, providing advice and solutions for everyone. Through these analyses, people get the development of accounting computerization lack of knowledge has become the biggest obstacles to their development. Through this thesis, make people more correct understanding of the accounting computerization, and called for the development of computerized accounting functions accounting personnel. At the same time. The development of computerized future is also worth looking forward to.
Key words: accounting computerization, present situation, problem, solution, development
目 录
第一章 绪论 4
第二章 会计电算化简要介绍 5
2.1会计电算化的概念 5
2.2会计电算化的发展历程 6
2.2.1第一阶段初步尝试阶段 6
2.2.2第二阶段自发性的发展阶段 7
2.2.3第三阶段稳步发展阶段 7
2.2.4第四阶段深入发展阶段 7
2.2.5现状 8
2.3会计电算化的特点 8
2.3.1数据存储媒介的磁性化 8
2.3.2数据的代码化、规范化 8
2.3.3会计数据处理中的集中化、自动化 8
2.4会计电算化的作用 9
2.4.1提高会计数据处理的时效性和准确性 9
2.4.2提高经营管理水平 9
第三章 会计电算化在发展过程中存在的问题 9
3.1对于会计电算化相关重要性缺乏认识 10
3.2重视账务功能，忽视管理功能 10
3.3会计电算化软件规范性、通用性较差 10
第四章 会计电算化存在的问题的解决对策 11
4.1解决人们的思想认识问题 11
4.2培养优秀的复合型会计电算化人才 11
4.3加强会计软件向账务和管理方面齐头并进 12
4.4建立通用、规范的会计电算化协议 12
第五章 会计电算化的发展趋势 12
5.1普遍推广和应用，建立大范围的信息处理网络 13
5.2实现人机互助的“智能型”管理 14
第六章 结论与启示 14
参考文献 15 |
