会计学论文

毕业论文（设计）用纸佳木斯大学教务处摘要会计电算化主要是指计算机技术在会计工作的应用。会计电算化的实施能有效地节省企业的人力物力财力，并能及时准确向企业传达会计信息，为企业决策者提供了很好的决策参考，因此得到众多人的青睐。经过我国多年的发展，我国的会计电算化工作已经取得了很大的进步，会计软件正逐步向会计管理型软件过渡，成为企业管理的核心部分。由于我国会计电算化发展进程中存在人才匮乏，管理基础差，会计软件缺乏兼容和存在安全隐患等问题，针对这些问题做出相应的反思及提出相应的对策，以便推进我国会计电算化的健康发展。那么我国会计电算化究竟会发展成怎么样呢？这个问题已经引起了许多人的关注，众人纷纷对此发表了自己的观点。本文将对会计电算化的现状进行分析，针对其存在的问题提出对策，并以其发展趋势作为研究重点，做出深层次的探讨与研究。关键词：会计电算化；会计信息化；财务软件；发展趋势毕业论文（设计）用纸佳木斯大学教务处ABSTRACTComputerizedaccountingmainlyreferstotheapplicationofcomputertechnologyinaccounting.Theimplementationofcomputerizedaccountingcompaniescaneffectivelysavethehumanmaterialandfinancialresources,andcancommunicatetothebusinesstimelyandaccurateaccountinginformationforbusinessdecision-makersindecision-makingprovidesagoodreference,sohavelargenumbersofpeopleofallages.Throughourmanyyearsofdevelopment,China'saccountingcomputerizationworkhasmadegreatprogress,accountingsoftwareisgraduallytransitiontotheaccountingmanagement-typesoftware,andbecomethecoreofenterprisemanagement.AsthedevelopmentprocessofChina'sexistingcomputerizedaccountingtalentshortage,managingaweakfoundation,accountingsoftware,thereisalackofcompatibilityandsecurityrisksandotherissues,toaddresstheseissuesaccordinglytoreflectandputforwardcountermeasuresinordertopromoteChina'sComputerizedAccountinghealthydevelopment.SowhatwillChinadevelopintoacomputerizedaccountinghowwhat?Thisissuehasarousedtheconcernofmanypeople;everyonehasexpressedtheirviewsonthis.ThiswillbethestatusoftheComputerizedAccountinganalysisoftheissuesraisedtheexistenceofresponse;anditstrendofdevelopmentasaresearchpriority,andmakein-depthstudyandresearch.Keywords：Computerizedaccounting；Informationconstructionofenterprises；Financialsoftware；Developmenttendency毕业论文（设计）用纸佳木斯大学教务处目录摘要··············································································································IAbstract········································································································II前言··············································································································2一、简述会计电算化························································································3（一）会计电算化的概念···············································································3（二）会计电算化的来源···············································································3二、会计电算化的现状·····················································································5（一）会计电算化现阶段的状况······································································5（二）会计电算化现阶段存在的问题································································61.普及程度不高··················································································62.会计人员的素质偏低·········································································73.存在安全隐患问题············································································74.会计软件缺乏兼容问题······································································8（三）针对会计电算化存在的问题提出解决的对策·············································81.加快电算化的普及速度······································································82.积极培训会计电算化需要的人才··························································93.积极采取措施杜绝安全隐患问题··························································94.解决会计软件不兼容问题·································································10三、分析预测我国会计电算化的发展趋势····························································11（一）影响我国会计电算化发展趋势的因素·····················································111.经济环境变迁的影响········································································112.信息技术日益成熟的影响·································································123.先进的管理思想、管理方法、管理模式的引入······································13（二）我国会计电算化的发展趋势·································································141.会计电算化的网络化·······································································142.会计电算化的ERP集成化································································143.会计电算化的管理化·······································································15结论············································································································16致谢············································································································17参考文献·····································································································18毕业论文（设计）用纸佳木斯大学教务处前言50年代开始，国外会计电算化便在全球范围迅速发展。20世纪70年代末我国开始开展会计电算化工作后，越来越多的人认识并开始学习会计电算化，尤其是在我国加入WTO之后，改革开放进一步加深，市场全面开放，更是将会计电算化推进新的进程。但是由于现实的阻碍——会计电算化在我国的普及程度不高、缺乏人才和存在安全隐患等问题，导致会计电算化在我国的接受程度并不是很高，有些地方或行业还存在着抵触心理，不愿意接受会计电算化。现如今本人认为应该要致力于问题的解决以推动其发展，如加快会计电算化的普及速度、培训“复合型”人才以及杜绝存在的安全隐患问题等等。我国会计电算化工作究竟会如何发展，一直都是人们关注的重点，学者们有的认为会计电算化的发展应顺应信息时代潮流；也有的人提出了他们的观点——综合阐述了我国会计电算化的发展趋势——会计电算化系统的网络化、会计电算化系统的ERP集成化以及会计电算化系统的管理化。在会计电算化这个领域中，我们是初学者，不过本人认为也正是因为我们还是初学者，所以我们还拥有很多的发展机会和空间。我们也有很多让会计电算化可以发展壮大的时间。而且随着近年，人们对于会计电算化的关注越来越多，得到的重视也相应增多，参与的人也越来越多了，研究队伍也在逐日壮大中。纵观会计电算化的文献而言，已经有很多的学者与专家涉及会计电算化的现状以及发展趋势的研究，本人认为对于会计电算化的现状及发展趋势还是有很大的可议性，因此