王婷婷论文

SHANDONGＵＮＩＶＥＲＳＩＴＹＯＦＴＥＣＨＮＯＬＯＧＹ毕业论文浅析中小企业会计电算化中的问题及对策学院：管理学院专业：会计电算化学生姓名：王婷婷学号：0831200056指导教师：孙芳2011年6月摘要I摘要随着现代经济的飞速发展，传统的手工会计核算已远不能适应当前企业管理的需要，实现会计电算化是必然趋势。会计电算化是以电子计算机为主的当代电子技术和信息术应用到会计实务中的简称，是一个应用电子计算机实现的会计信息系统。它实现了数据处理的自动化，使传统的手工会计信息系统发展演变为电算化会计信息系统。会计电算化不仅能使广大财会人员从繁重的手工操作中解脱出来，更重要的是提高会计信息搜集、整理、反馈的灵敏度和正确度，提高会计的分析能力，为提高会计管理水平和会计信息质量提供了有效的途径。我国会计电算化事业经过近二十几年的发展，已在一定程度上取得骄人成就，但会计电算化普及率仍然很低。了解和掌握中小企业实现会计电算化的全过程，是继续推进我国会计电算化事业，确保中小企业会计工作尽快地走上会计电算化之路的有效途径，也是我国会计事业迎接21世纪新挑战的迫切要求。文章结合中小企业的特点,阐述了中小企业实施会计电算化的步骤和方法,以及实施过程中应注意的一些问题。指出只有多管齐下,营造良好氛围,才能促进我国中小企业会计电算化工作的开展,并最终推动中小企业的信息化建设。关键词：会计电算化，中小企业，实施过程AbstractIIAbstractWiththerapiddevelopmentofmoderneconomy,thetraditionalmanualaccountingfarcannotmeetthecurrentneedsofenterprisemanagement,theaccountingcomputerizationisinevitable.Accountingisacomputer-basedtechniqueofcontemporaryelectronictechnologyandinformationappliedtotheaccountingpracticereferredto,isacomputerapplicationtoachievetheaccountinginformationsystem.Itimplementsadataprocessingautomation,thetraditionalmanualaccountinginformationsystemdevelopmentandevolutionasacomputerizedaccountinginformationsystems.Accountingnotonlymakethemajorityofaccountantsfromtheheavymanualfreed,moreimportantly,toimproveaccountinginformationcollection,collation,feedbacksensitivityandaccuracy,analyticalskillsinaccounting,managementleveltoimprovetheaccountingandaccountingqualityofinformationprovidedaneffectiveway.Ourcomputerizedaccountingcareerafternearlytwentyyearsofdevelopment,hasachievedagreatdealtosomeextent,butstillverylowpenetrationofcomputerizedaccounting.UnderstandingandknowledgeofcomputerizedaccountingforSMEstoachievethewholeprocessistocontinuetoadvancethecauseofourcomputerizedaccounting,assoonaspossibletoensurethataccountingforSMEsontotheroadofAccountingeffectiveway,isthecauseofthe21stcentury,China'saccountingurgentrequirementfornewchallenges.Incombinationwiththecharacteristicsofsmallandmediumenterprises,SMEsdescribedtheimplementationofcomputerizedaccountingproceduresandmethods,aswellastheimplementationprocessshouldpayattentiontosomeproblems.Pointedoutthatonlyamulti-pronged,tocreateagoodatmosphere,inordertopromotetheworkofsmallandmediumenterprisestocarryoutcomputerizedaccounting,andultimatelypromotetheconstructionofinformationforSMEs.Keywords:accounting,smallandmediumenterprises,theimplementationprocessKeywords:Accounting,smallandmediumenterprises,theimplementationprocess目录III目录摘要........................................................................................................IABSTRACT（英文摘要）...........................................................................Ⅱ目录........................................................................................................Ⅲ第一章引言...........................................................................................1第二章会计电算化概论.............................................................................22.1会计电算化概念............................................................................................22.2会计电算化特征...........................................................................................22.2.1覆盖范围较小..........................................................................22.2.2会计电算化容易成为信息孤岛.................................................22.2.3会计理论研究的相对滞后.......................................................22.3我国会计电算化的发展现状........................................................................2第三章我国中小企业会计电算化的现状....................................................43.1对会计电算化重要性的认识不足...............................................................43.1.1社会对会计电算化认识的偏差................................................43.1.2政策与法规滞后......................................................................43.1.3企业领导不重视......................................................................43.2企业会计电算化基础工作薄弱...................................................................53.3选择不合适的计算机硬件和财务软件.......................................................53.4会计信息系统的安全性、保密性较差，内部控制存在问题...................53.4.1会计档案管理的安全与保密意识淡薄....................................53.4.2口令简单，对安全性认识不足................................................53.4.3病毒防范意识不强..................................................................63.5会计电算化相关制度不完善.......................................................................63.6会计人员素质不高.......................................................................................6第四章中小企业会计电算化存在问题的对策.............................................74.1提高对会计电算化工作的重视程度...........................................................74.1.1更新认识，转变观念...............................................................74.1.2进一步完善会计电算化的配套法规........................................74.1.3领导重视.................................................................................8目录IV4.1.4专业人员的合理配备...............................................................84.2合适的电子计算机配备...............................................................................94.3选购合适的电算化软件..............................................