我国中小企业实行会计电算化的问题及对策.doc

本科毕业设计（论文） 题目：我国中小企业实行会计电算化的问题及对策 教学单位： 经济管理一系 专 业： 会计学 学 号： 姓 名： 指导教师： 2014 年 5月 Abstract Currently an important topic of Chinas economic management is to ensure the authenticity of accounting information . Quality of management of computerized accounting information affects the quality of the entire accounting industry, along with the rise of computerized accounting advantageous economic gravity . Therefore , the priority is to strengthen the management of computerized accounting . SMEs in the implementation of key economic development of computerized accounting from extensive to intensive , but also to establish and improve the socialist market economic system, an important means to improve macro-control . For businesses, work efficiency , work intensity accounting personnel is reduced, the quality of accounting personnel also strengthened and promoted the modernization of SME management. So we have to solve this important problem is to provide enterprises with effective , high-energy quality of work . The fundamental purpose of this paper is to promote small and medium enterprises to implement computerized accounting system science , survey the status of small and medium enterprises to implement computerized accounting , on the basis of a systematic analysis of the factors affecting the implementation of computerized accounting for SMEs and starting from these factors , the promotion of small and medium enterprises to further implementation of the proposed computerized accounting relative measures. Keywords: SMEs; Accounting; Meansure目录 1 绪论 1 1.1 论文研究的背景及意义 1 1.1.1 研究背景 1 1.1.2 研究意义 1 1.2 国内外研究情况 1 1.2.1 国内研究情况 1 1.2.2 国外研究情况 2 1.3 论文的主要内容及研究方法 2 1.3.1 论文的主要内容 2 1.3.2 研究方法 2 1.4 研究的重点难点 2 1.4.1 研究的重点 2 1.4.2 研究的难点 2 2 本文涉及相关理论概述 3 2.1 中小企业的界定 3 2.2 中小企业生产经营特点 3 2.3 会计电算化的概念 4 2.4 会计电算化的特点 4 3 我国中小企业会计电算化实施现状及存在的问题 5 3.1 我国中小企业会计电算化实施现状 5 3.2 我国中小企业实行会计电算化存在的外部问题 5 3.2.1 会计软件开发不成熟不规范 5 3.2.2 电算