我国广西壮族自治区会计电算化的现状原因及对策

一、广西会计电算化的发展现状分析··································· 2

广西会计电算化的发展历程·································· 2

广西实行会计电算化的现状分析······························ 3

领导高度重视高新技术成果与产品····························· 3

积极采用会计电算化取代手工记账的验收方式··················· 3

不断完善我国会计电算化资格体系····························· 4

二、广西会计电算化发展中存在的主要问题····························· 4

  （一）重视账务功能，忽视管理功能································· 5

  （二）财务软件的局限性限制了会计电算化的进一步发展················ 5

  （三）专业人才缺失················································ 5

三、新形势下发展广西会计电算化的对策······························· 5

进一步完善会计电算化的配套法规····························· 6

加大对“复合型”会计电算化人才的培养力度··················· 6

加快发展会计电算化的标准化、共享化························· 6

更好的发挥会计电算化职能作用······························· 7

加强广西电算化下的企业内部控制····························· 7

四、如何借鉴别个省市发展经验来进一步发展广西省会计电算化············ 7

  （一）深圳市会计电算化的发展······································ 8

  （二）广西如何利用深圳的经验来改革自身的不足····················· 8

  （三）浅谈柳州电算化的快速发展···································8

五、总结···························································8

    参考文献·······················································9

内 容 摘 要

【摘要】

    随着经济的高速增长及全球经济一体化趋势的日益加深，广西的会计电算化工作已取得了一定的成就。目前正处于实施处理阶段向管理信息系统阶段发展，但在发展过程中仍存在问题，有待进一步地改善与发展。到目前为止，广西电算化工作在各市县行政事业单位、主要行业和部门中广泛开展，但是相比发达省市和地区还有较大的差距，主要原因还是观念落后、经济欠发达，电算化普及率偏低，电算化水平整体不高。本文结合会计电算化在实际工作中的重要意义概述了广西壮族自治区会计电算化的现状，并以分析其实行流程及特点；同时论述了目前广西壮族自治区会计电算化存在的问题及对策，并就如何进一步发展广西壮族自治区会计电算化进行了初步探讨。

【关键词】会计 电算化 现状 发展方向