會計電算化普及中存在的問題及對策
摘 要
 
隨著經(jīng)濟的發(fā)展，會計電算化以其高效、自動、方便、準(zhǔn)確、及時等優(yōu)點正日益受到廣大會計人員的歡迎。但由于我國會計電算化工作起步較晚，在發(fā)展普及的過程中產(chǎn)生了許多新問題，自上世紀(jì) 70 年代末我國開展會計電算化工作以來，經(jīng)過 20 多年的努力，會計電算化從無到有，從簡單到復(fù)雜，從緩慢發(fā)展走到成熟，這項工作已取得了長足的發(fā)展。目前我國已有 300 多家軟件公司開發(fā)財務(wù)軟件，有更多的企業(yè)使用財務(wù)軟件。但是在普及進程中無論從會計電算化實踐還是會計電算化系統(tǒng)的開發(fā)，此項工作都或多或少地受制于相應(yīng)的制度規(guī)定、管理環(huán)境、軟件水平、基礎(chǔ)工作、售后服務(wù)等等。文章就會計電算中存在的問題及對策作初淺探討。
關(guān)鍵詞 會計電算化；問題；對策 會計電算化普及中存在的問題及對策

 Abstract

With thed evelopment of economy Accounting computerization to its high efficiencyautomatic convenient and accurate timely advantages are growing by the accountingpersonnel welcome. But because the accounting computerization in China started late in theprocess of popularization development producing many new problems since the 1970 s theaccounting computerization appeared in China After 20 years of hard work accountingcomputerization from simple to complex from slow development go to mature the work hasmade great progress. At present our country have more than 300 companies develop financialsoftware have more enterprise use financial software. But in the popular process ofcomputerized accounting practice or whether from computerized accounting systemdevelopment the work is more or less subject to the corresponding regulations managementenvironment software level the basic work after-sale service and so on. The accountingproblems existing in the motivation and countermeasure preliminary discussion. Key words： Accounting computerization；issue；strategy –