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兰州交通大学博文学院毕业(论文)
会计电算化的发展与瞻望
摘要
经济越发展，会计越重要。随着我国经济与国际大市场的接轨，会计电算化集会
计学、管理学、信息学、计算机学为一体，利用电子计算机进行会计核算和会计管理，对会计工作的改革创新具有非常实际的作用，实现会计电算化，提高会计工作过程中信息处理的准确性，能大大缩短信息处理的时间，能够及时地为用户提供更准确更详实的信息，为企业在社会主义市场环境下提高竞争力，已成为会计工作现代化的重要组成部分和会计改革的重要内容。它不仅是会计发展的需要，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。然而，目前我国会计电算化的实践中仍然存在着一些问题，严重阻碍了我国会计电算化向更深层次的发展。顺应当今网络时代的发展潮流及我国融入世界经济一体化的发展趋势，分析和展望中国会计改革问题与发展趋势，就进一步发展我国会计电算化的有关问题进行初步分析，并对其以后进一步的发展做出瞻望。
【关键字】 会计电算化 问题 发展 前景
兰州交通大学博文学院毕业(论文)
Abstract
Vietnam`s economic development,the more important accounting.As china`s market economy and international integration,use computer for accounting and accounting management,realization of computerized accounting,Computerized accounting accounting, management science, information science,computer science as a whole, accounting and the accounting management by computer, the innovation and reform of accounting work is very practical effect,The accuracy of processing information to improve accounting work in process,can greatly shorten the time of information processing, timely to provide users with more accurate and more detailed information, for the enterprise to improve competitiveness in the market environment,has become an important part of the accounting reform and an important part of modern accounting.It is not only the development needs of accounting,and the requirements of economic and technological development of the proposed accounting,the requirments of the times.However,the current practice of computerized accounting problems still exist,a serious impediment to the development to the development of our deeper computerized accounting.Follow the development trendof the times and today`snetwork development trend of China`s integration into the world economic integration,analysis and forecast of China Accounting Reform and Development Trend,preliminary analysis on the issues of further development of computerized accounting,and make the future look to its further development.
【KEYWORDS】 Computerized Accounting Computerized Accounting issues Computerized Accounting accounting
兰州交通大学博文学院毕业(论文)
目 录
一、绪 论 ................................................................................................................................ 1 二、 会计电算化的理论概述 .................................................................................................. 1
（一）会计电算化的概念 ................................................................................................. 1 （二）关于会计电算化的一些基本信息 ......................................................................... 2
1.管理体制 .................................................................................................................. 2 2.系统实施 .................................................................................................................. 2 3.作用及工作任务 ...................................................................................................... 2 4.前景 .......................................................................................................................... 2 （三）会计电算化对会计工作的重要意义 ..................................................................... 3 三、 会计电算化的发展与现状 .............................................................................................. 3
（一）会计电算化的发展方向 ......................................................................................... 3
1.ERP的发展 ............................................................................................................... 3 2.XBRL的发展 ............................................................................................................. 4 （二）国内外会计发展的现状 ......................................................................................... 4
1.国外会计电算化发展的现状 .................................................................................. 4 2.会计电算化在我国的发展历程 .............................................................................. 7 3.美国会计电算化发展对我国的会计工作的启示 .................................................. 8 （三）我国会计电算化在发展中存在的问题 ................................................................. 9
1.对会计电算化认识还不到位，法律法规尚不明确 .............................................. 9 2.会计软件方面存在不足 .......................................................................................... 9 3.人员综合素质不高，缺少复合型人才 ................................................................ 10 4.会计信息存在安全风险 ........................................................................................ 11 （四）解决我国会计电算化发展中的问题的对策 ....................................................... 11
1.提高对会计电算化的认识 .................................................................................... 11 2.建立健全与网络电算化会计相关的法律法规和制度 ........................................ 12 3.会计电算化软件改革刻不容缓 ............................................................................ 12 4.加强对电算化人员的培训，培养复合型的会计人才 ........................................ 13 5.加强会计信息安全管理 ........................................................................................ 13
四、 会计电算化的瞻望 ........................................................................................................ 14
（一）会计电算化综合管理体系的构建 ....................................................................... 14
兰州交通大学博文学院毕业(论文)
（二）会计电算化向信息化发展 ................................................................................... 14
1.企业信息化的觉醒 ................................................................................................ 15 2.会计信息化的优点凸显 ........................................................................................ 15 3.会计信息化面临的问题 ........................................................................................ 15 4.对会计信息化发展的若干建议 ............................................................................ 16 （三）会计电算化向网络化方向发展 ........................................................................... 17 (四)会计电算化的标准化 ............................................................................................. 18 结束语 ...................................................................................................................................... 19 附 录 ...................................................................................................................................... 20 致 谢 ...................................................................................................................................... 22 参考文献 .................................................................................................................................. 23
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