我国企业会计电算化研究.doc

我国企业电算化研究、 【内容摘要】 在知识经济时代，市场经济的瞬息万变，会计电算化的应用，能为提供及时、准确和完整的财务信息，从而增强决策有用性，提高管理效率和经济效益，不断提升业在市场中的核心竞争力。但是，随着会计电算化的飞速发展，网络技术应用领域的不断拓宽，使的会计电算化系统出现许多新的特征。这些既推动现有会计信息系统的发展，同时也对现有的会计电算化系统的发展产生障碍。本文以适应社会主义市场经济改革与发展的思路及目标为依据，顺应当今网络时代的发展潮流，就的会计电算化存在的问题及对策进行探讨加强会计电算化的应用管理,实现会计工作电算化,提高会计管理水平综合国内外的发展形式，随之而来----网络财务开始出现看出我国会计电算化将面临巨大的变革和广阔的发展前景。会计电算化Computerized Accounting Research 【Abstract】 At knowledge-based economy agesmarket economy of volatile, accountancys COBOL turns of application, can provide accurate and integrity of finance information for the bank in time, thus it strengthens to make policy useful, and raises banking management efficiency and economic efficiency, continuously promote banking in the core competencies in the market. But with the quick development of accountancys COBOL, the network technique applies continuously opening widely of the realm and makes accountancys COBOL of banking turned system to appear many new feature. These are not only pushing the development of the banking existing accountancy information system, but also turn the development creation of system obstacle to the banking existing accountancys COBOL. At the same time, this text is based on the adapting to socialism market economy reforms and ways of thinking and target of developments, adjusting to the development of current network era, turn existent problems and counter plan to carry on a study for accountancys COBOL of banking. Meanwhile, strength accountant the computerization the application management, is realizes accountant the work computerization, enhances accountant the management level. Synthesizes the domestic and foreign development, one kind of recent development tendency ---- network finance starts to appear. Then, we can see our country accountants the computerization to face the huge transformation and the broad prospects for development. 【Key Words】accountancys ; information systems; network finance 目 录 引言 1 一、会计电算化的基本理论 1 （一）会计电算化的概念 1 （二）会计电算化的重要性 1