论会计电算化与企业管理现代化的关系

摘要·····························································1

前言·····························································2

一、会计电算化概述······················································3

（一）会计电算化的意义················································3

1.提高工作效率，减轻会计人员的劳动强度·······················3

2.有助于会计工作规范化·······································4

3.有助于提高会计信息的质量与传播效率，有利于充分实现资源共享·4

4.有助于实现企业管理现代化···································5

（二）会计电算化的现状···········································5

1.我国电算化的现状·········································6

（1)专业人才的匮乏········································6

（2）电算化软件···········································6

2.会计电算化发展趋势·······································7

（1）会计信息处理智能化···································7

(2）电算化与管理会计相结合·······························7

二、企业管理现代化概述···········································8

（一）企业管理现代化意义·········································8

1.合理有效地规避风险·········································8

2.准确的财务核算和决策·······································8

（二）会计信息系统与企业其他子系统的数据联系·····················8

三.会计电算化与企业现代化管理的关系····························9

(一)企业管理信息核心系统的转化·······························9

（二）信息与企业现代化的关系··································10

（三）会计电算化与企业数据的联系······························10

（四）会计电算化与企业现代化的发展方向··························10

（五）企业现代化的改革··········································11

结论··························································11

致谢····························································11

参考文献······················································12

内 容 摘 要

摘要：社会进入信息时代，会计工作面临着严峻的考验。会计电算化的产生是会计信息处理技术上的一场深刻变革，是企业组织规模的大型化、企业管理的高效化及全球经济的一体化的发展，会计电算化软件的开发面临着更深层次的结构性调整，软件开发的任务和目的不再局限于简单意义上的“通用”，而是要适应现代企业的管理要求，符合企业发展方向，从而有效地促进企业财务管理水平的提高。

文章分析会计信息系统与企业管理其他应用子系统的数据联系，讨论企业管理现代化的内容、会计电算化的发展趋势及其企业管理现代化的关系，进而提出：建立以管理为重心的会计信息系统的重要意义。

关键词：会计电算化 企业现代化 会计信息