《我国会计电算化存在的问题、风险及对策》-毕业论文.doc

PAGE l 摘 要 我国会计工作的科学化、法制化、国际化、社会化进程已经开始，许多重大的改革办法已经实施并取得了显著成效，这些变化代表了我国会计改革与发展的方向，其实质就是在逐步实现我国会计工作的现代化。而会计电算化正是我国会计工作实现全面现代化的一项起先导作用的关键性工作。保证会计资料的、合法、完整是当前经济工作的一件大事，也是财务管理工作者的基本职责，当前，随着经济的不断发展，市场经济改革的不断深化，会计信息的质量受到社会各界的广泛关注。作为会计核算方式的重大革新，会计电算化己占到国民经济核算比重的一大部分，保证会计电算化工作的顺利健康发展，是确保电算化会计信息合法、完整的基础，也为推动企业向更高一级的企业管理信息化打下良好的基础。 在我国实现会计电算化计程中存在着不少问题及风险，本文六个方面进行了分析，并提出相应对策如下：解决人们的思想认识问题；培养优秀的复合型会计电算化人才； 加强会计软件向账务和管理方面齐头并进； 建立通用、规范的会计电算化协议； 加强会计信息系统的安全性、保密性；使系统开放并使软件具有国际水准。 关键词 会计电算化 发展历程 问题 措施对策 Abstract Chinese accounting of the scientific, legal, international, community-based process has started, a number of major reform measures have been implemented and have achieved remarkable results, these changes represent the Accounting Reform and Development of Chinas direction, its essence is the progressive realization of the modernization of Chinas accounting. The Computerized Accounting is the accounting work to achieve a comprehensive modernization of our country played a leading role in the crucial matter. Ensure that the accounting information, legal and integrity is a major event in the current economic work, but also the basic duty of financial management workers, at present, as the economy continues to develop, market deepening of economic reform, the quality of accounting information by all sectors of society widespread concern. As a major innovation in accounting methods, accounting, computerized accounting has been a large proportion of national accounts to ensure the smooth progress of Computerized Accounting and healthy development of computerized accounting information is to ensure that the legitimate and complete the foundation, but also for encourage enterprises to a higher-level business management information to lay a good foundation. Computerized Accounting in China to achieve the meter, there are many problems and risks, this paper analyzes six areas and put forward corresponding countermeasures are as follows: to solve problems in peoples minds; cu