我国会计电算化的现状原因对策

内容摘要···························································2

一、概念及现状·····················································3

(一)会计电算化的概念············································3

（二）会计电算化的现状···········································3

二、存在的问题·····················································4

（一）会计电算化的专业人才比较缺乏·····························4

（二）会计电算化的法规比较薄弱··································4

（三）我国的会计电算化起步比较晚·······························5

（四）会计电算化实际使用的深度不够·····························5

（五）会计信息系统的安全性、保密性较差··························5

三、原因分析······················································5

（一）专业人员··················································6

（二）会计软件···················································6

（三）国家大环境················································7

四、对策·································································7

（一）提高专业人员的素质·········································7

（二）加强企业内部制度建设······································8

（三）加强计算机系统的管理······································8

（四）提高会计信息的安全化······································9

（五）加大法律法规的制定·········································9

参考文献··························································11

内 容 摘 要

近年来，社会的高速发展，计算机发挥着越来越重要的作用。会计电算化走进了企业代替了手工记账。会计电算化简化了很多复杂程序，提高了工作质量和效率，促进了会计工作的规范；提高会计数据处理的实效性和准确性、提高会计核算的水平和质量、减轻会计人员的劳动强度； 提高经营管理水平；使财务会计管理由事后管理向事中控制、事先预测转变，为管理信息化打下基础；推动了会计技术，方法，理论创新和观念更新，促进会计工作的进一步发展。但是，现在社会的会计电算化工作也存在一些问题。学习了两年多专业知识，针对我国会计电算化提出了一些自己的认识和体会。

关键词：会计电算化  现状  原因  对策