会计信息化研究

内容摘要··························································1一、研究背景与意义·················································2

二、会计信息化概述·················································2

三、会计信息化的特征

(一)普遍性·························································2

(二)集成性··························································3

(三)动态性··························································3

(四)渐进性··························································3

四、会计信息化的现状与问题分析

(一)企业对会计信息化的重要性认识不足，信息化会计理论研究滞后······4

(二)财务数据难以实现共享··········································5

(三)会计人员整体素质低，企业严重缺乏相关的复合型人才·············5

五、会计信息化的优化措施探析

（一）、目前企业会计信息化存在的问题 ·····························5

（二）、会计信息化数据安全控制存在问题····························6

（三）、解决会计信息化问题的对策 ·································7

六、结论·························································10致谢辞···························································11

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

内 容 摘 要

信息化的发展离不开计算机、网络等高科技领域。随着信息技术的日益发展与广泛运用，我国会计信息化的发展也已进入了初步阶段，会计电算化的产生就是最好的说明。“会计电算化”一词提出来已有30多年，它强调的是对传统会计处理手段的电算化，是把计算机当作高速运算的工具，模拟手工会计模式去完成原有的数据处理任务，替代了手工做账。与传统的会计工作模式相比，会计电算化能够高效地处理会计工作，安全、自动、方便，因此受到广大会计人员的欢迎。但是，会计电算化也有其很多的缺点，比如说过于死板，对于管理权限的分配过于简单；系统内部之间不能自动转换数据格式，只能在各部门单个使用，信息无法实现共享；软件的兼容性也较差等方面的问题。这些问题致使会计电算化的发展有了局限性。所以，如何将会计电算化的核算与管理融入到网络中，使信息共享，增强其安全性，分析性、兼容性，已成为会计电算化过渡到成熟的会计信息化所面临的问题，受到越来越多的企业与管理学家的关注。由此可见，会计信息化是会计工作新形势下会计改革的必然趋势与发展方向。  

关键词：信息化 高效 发展趋势