淺析中小企業(yè)會(huì)計(jì)電算化中的問(wèn)題及對(duì)策畢業(yè)論文

1、摘要I淺析中小企業(yè)會(huì)計(jì)電算化中的問(wèn)題及對(duì)策摘要隨著現(xiàn)代經(jīng)濟(jì)的飛速發(fā)展，傳統(tǒng)的手工會(huì)計(jì)核算已遠(yuǎn)不能適應(yīng)當(dāng)前企業(yè)管理的需要，實(shí)現(xiàn)會(huì)計(jì)電算化是必然趨勢(shì)。會(huì)計(jì)電算化是以電子計(jì)算機(jī)為主的當(dāng)代電子技術(shù)和信息術(shù)應(yīng)用到會(huì)計(jì)實(shí)務(wù)中的簡(jiǎn)稱(chēng)，是一個(gè)應(yīng)用電子計(jì)算機(jī)實(shí)現(xiàn)的會(huì)計(jì)信息系統(tǒng)。它實(shí)現(xiàn)了數(shù)據(jù)處理的自動(dòng)化，使傳統(tǒng)的手工會(huì)計(jì)信息系統(tǒng)發(fā)展演變?yōu)殡娝慊瘯?huì)計(jì)信息系統(tǒng)。會(huì)計(jì)電算化不僅能使廣大財(cái)會(huì)人員從繁重的手工操作中解脫出來(lái)，更重要的是提高會(huì)計(jì)信息搜集、整理、反饋的靈

2、敏度和正確度，提高會(huì)計(jì)的分析能力，為提高會(huì)計(jì)管理水平和會(huì)計(jì)信息質(zhì)量提供了有效的途徑。我國(guó)會(huì)計(jì)電算化事業(yè)經(jīng)過(guò)近二十幾年的發(fā)展，已在一定程度上取得驕人成就，但會(huì)計(jì)電算化普及率仍然很低。了解和掌握中小企業(yè)實(shí)現(xiàn)會(huì)計(jì)電算化的全過(guò)程，是繼續(xù)推進(jìn)我國(guó)會(huì)計(jì)電算化事業(yè)，確保中小企業(yè)會(huì)計(jì)工作盡快地走上會(huì)計(jì)電算化之路的有效途徑，也是我國(guó)會(huì)計(jì)事業(yè)迎接21世紀(jì)新挑戰(zhàn)的迫切要求。文章結(jié)合中小企業(yè)的特點(diǎn)闡述了中小企業(yè)實(shí)施會(huì)計(jì)電算化的步驟和方法以及實(shí)施過(guò)程中應(yīng)注意的一

3、些問(wèn)題。指出只有多管齊下?tīng)I(yíng)造良好氛圍才能促進(jìn)我國(guó)中小企業(yè)會(huì)計(jì)電算化工作的開(kāi)展并最終推動(dòng)中小企業(yè)的信息化建設(shè)。關(guān)鍵詞：會(huì)計(jì)電算化，中小企業(yè)，實(shí)施過(guò)程目錄III目錄摘要..........................................................................................................IABSTRACT（英文摘要）.................

4、...........................................................Ⅱ目錄..........................................................................................................Ⅲ第一章第一章引言...........................................

5、..................................................1第二章會(huì)計(jì)電算化概論...............................................................................22.1會(huì)計(jì)電算化概念.....................................................................

6、........................22.2會(huì)計(jì)電算化特征............................................................................................22.2.1覆蓋范圍較小..........................................................................22.2.2會(huì)

7、計(jì)電算化容易成為信息孤島.................................................22.2.3會(huì)計(jì)理論研究的相對(duì)滯后........................................................22.3我國(guó)會(huì)計(jì)電算化的發(fā)展現(xiàn)狀......................................................................

8、...2第三章我國(guó)中小企業(yè)會(huì)計(jì)電算化的現(xiàn)狀.....................................................43.1對(duì)會(huì)計(jì)電算化重要性的認(rèn)識(shí)不足................................................................43.1.1社會(huì)對(duì)會(huì)計(jì)電算化認(rèn)識(shí)的偏差.............................................

9、...43.1.2政策與法規(guī)滯后......................................................................43.1.3企業(yè)領(lǐng)導(dǎo)不重視......................................................................43.2企業(yè)會(huì)計(jì)電算化基礎(chǔ)工作薄弱..................................

10、..................................53.3選擇不合適的計(jì)算機(jī)硬件和財(cái)務(wù)軟件........................................................53.4會(huì)計(jì)信息系統(tǒng)的安全性、保密性較差，內(nèi)部控制存在問(wèn)題....................53.4.1會(huì)計(jì)檔案管理的安全與保密意識(shí)淡薄.....................................53

11、.4.2口令簡(jiǎn)單，對(duì)安全性認(rèn)識(shí)不足................................................53.4.3病毒防范意識(shí)不強(qiáng)...................................................................63.5會(huì)計(jì)電算化相關(guān)制度不完善..........................................................

12、..............63.6會(huì)計(jì)人員素質(zhì)不高........................................................................................6第四章中小企業(yè)會(huì)計(jì)電算化存在問(wèn)題的對(duì)策..............................................74.1提高對(duì)會(huì)計(jì)電算化工作的重視程度.....................

13、.......................................74.1.1更新認(rèn)識(shí)，轉(zhuǎn)變觀念...............................................................74.1.2進(jìn)一步完善會(huì)計(jì)電算化的配套法規(guī).........................................74.1.3領(lǐng)導(dǎo)重視...............................