肖夢(mèng)秋-開題報(bào)告和外文翻譯-我國(guó)會(huì)計(jì)電算化存在的問題和對(duì)策-已改.doc

1、畢業(yè)設(shè)計(jì)/論文開 題 報(bào) 告課 題 名 稱 我國(guó)會(huì)計(jì)電算化存在的問題和對(duì)策 類 別 去掉這一行院 系 經(jīng)濟(jì)管理學(xué)院 專 業(yè) 班 會(huì)計(jì)0902 姓 名肖夢(mèng)秋橫線對(duì)齊 評(píng) 分 指 導(dǎo) 教 師 吳偉榮 華中科技大學(xué)武昌分校畢業(yè)論文開題報(bào)告撰寫要求去掉這一頁1。開題報(bào)告的主要內(nèi)容1）課題研究的目的和意義；2)課題研究的主要內(nèi)容；3)研究方法;4）實(shí)施計(jì)劃。 5）主要參考文獻(xiàn):不少于5篇,其中外文文獻(xiàn)不少于1篇.2撰寫開題報(bào)告時(shí)，所選課題的課題名稱不得多于25個(gè)漢字，課題研究份量要適當(dāng)， 研究?jī)?nèi)容中必須有自己的見解和觀點(diǎn).3。開題報(bào)告的字?jǐn)?shù)不少于2000字（藝術(shù)類專業(yè)不少于1000字），格式按華中科技大

2、學(xué)武昌分校本科畢業(yè)設(shè)計(jì)/論文撰寫規(guī)范的要求撰寫。4。 指導(dǎo)教師和責(zé)任單位必須審查簽字。5開題報(bào)告單獨(dú)裝訂，本附件為封面，后續(xù)表格請(qǐng)從網(wǎng)上下載并用A4紙打印后填寫。6。 此開題報(bào)告適用于全校各專業(yè)，部分特殊專業(yè)需要變更的,由所在系在基礎(chǔ)上提出調(diào)整方案，報(bào)學(xué)校審批后執(zhí)行。表5.1華中科技大學(xué)武昌分校學(xué)生畢業(yè)論文開題報(bào)告學(xué) 生 姓 名肖夢(mèng)秋 學(xué) 號(hào)20091304084專業(yè)班級(jí)會(huì)計(jì)0902 院系經(jīng)濟(jì)管理學(xué)院指導(dǎo)教師吳偉榮職稱講師 課題名稱我國(guó)會(huì)計(jì)電算化存在的問題和對(duì)策 1課題研究的目的和意義（黑體三號(hào)，下同）1.1課題研究的目的 知識(shí)經(jīng)濟(jì)要求發(fā)展會(huì)計(jì)電算化。在知識(shí)經(jīng)濟(jì)下,要求信息高速的傳遞，小四號(hào)宋

3、體信息科學(xué)技術(shù)將得到進(jìn)一步的發(fā)展，各單位要提供更為標(biāo)準(zhǔn)、及時(shí)和相關(guān)的信息,以利于知識(shí)經(jīng)濟(jì)下投資者的決策,會(huì)計(jì)電算化的普及將是確定無疑的，也只有如此才能滿足知識(shí)經(jīng)濟(jì)對(duì)于會(huì)計(jì)信息的需要.。時(shí)代進(jìn)步需要會(huì)計(jì)電算化。在現(xiàn)代化大生產(chǎn)中,國(guó)際國(guó)內(nèi)市場(chǎng)競(jìng)爭(zhēng)更加激烈，隨之會(huì)計(jì)的計(jì)算方法更為復(fù)雜，計(jì)算量更大。顯然,在這樣的條件下，傳統(tǒng)的手工核算已經(jīng)遠(yuǎn)遠(yuǎn)不能滿足需要,會(huì)計(jì)工作必須實(shí)現(xiàn)會(huì)計(jì)電算化。管理的現(xiàn)代化需要會(huì)計(jì)電算化。在管理信息系統(tǒng)中，會(huì)計(jì)信息系統(tǒng)處于中樞地位.如不開展會(huì)計(jì)電算化工作，那么管理所需的大量會(huì)計(jì)信息就需手工操作，降低了管理信息系統(tǒng)的效益，實(shí)行會(huì)計(jì)電算化，大量的會(huì)計(jì)信息無需手工操作，有利于推動(dòng)各單位

4、管理手段的進(jìn)步本研究的目的是。1。2 課題研究的意義 分析研究并解決會(huì)計(jì)電算化的問題具有十分重要的現(xiàn)實(shí)意義.隨著經(jīng)分理論意義和實(shí)踐意義寫濟(jì)的飛速發(fā)展，會(huì)計(jì)電算化面臨新的挑戰(zhàn)，安全性是其中一個(gè)很重要的挑戰(zhàn)。如何保障重要會(huì)計(jì)信息的安全，是順利實(shí)現(xiàn)會(huì)計(jì)電算化工作的一個(gè)重要前提。在紛繁復(fù)雜的市場(chǎng)經(jīng)濟(jì)環(huán)境中，其意義不僅僅在于使企業(yè)會(huì)計(jì)信息更加安全可靠，而且在增強(qiáng)企業(yè)競(jìng)爭(zhēng)力、提高企業(yè)工作效率、提高企業(yè)經(jīng)濟(jì)效益等方面都具有重要作用。它促使會(huì)計(jì)工作標(biāo)準(zhǔn)化、規(guī)范化、提高會(huì)計(jì)工作的效率和質(zhì)量,是會(huì)計(jì)人員更好地工作，加快信息傳遞，使企業(yè)資料更有保障，促進(jìn)順利實(shí)施會(huì)計(jì)電算化工作。2課題研究的主要內(nèi)容本文分四個(gè)部分:

5、第一部分概述了會(huì)計(jì)電算化的的含義，會(huì)計(jì)電算化的發(fā)展歷程，并詳細(xì)闡述了會(huì)計(jì)電算化的特點(diǎn)和作用。 第二部分研究會(huì)計(jì)電算化發(fā)展過程中存在的不足，并結(jié)合我國(guó)企業(yè)的基本情況,這是本文的重點(diǎn)，主要包括：對(duì)會(huì)計(jì)電算化的重要性認(rèn)識(shí)不足；缺乏復(fù)合型的會(huì)計(jì)電算化人才;會(huì)計(jì)軟件存在缺陷；會(huì)計(jì)電算化的基礎(chǔ)管理工作存在漏洞。第三部分闡述會(huì)計(jì)電算化面臨問題的解決對(duì)策，為企業(yè)提供一些有建設(shè)性的建議,充分發(fā)揮會(huì)計(jì)電算化的作用，為企業(yè)節(jié)省成本，實(shí)現(xiàn)利潤(rùn)最大化。主要包括：培養(yǎng)復(fù)合型的會(huì)計(jì)人才，適應(yīng)會(huì)計(jì)電算化工作的要求；改善和提高會(huì)計(jì)軟件功能，向財(cái)務(wù)管理方面過渡；加強(qiáng)會(huì)計(jì)信息系統(tǒng)的安全性、保密性。第四部分展望會(huì)計(jì)電算化的發(fā)展趨勢(shì)，

6、具體從以下幾個(gè)方面來說明：業(yè)務(wù)處理的規(guī)范化,成本核算軟件的通用化；向管理會(huì)計(jì)電算化發(fā)展;信息處理和分析專業(yè)化、智能化。3研究方法 （1）運(yùn)用文獻(xiàn)調(diào)查與文獻(xiàn)分析的方法整理出會(huì)計(jì)電算化的發(fā)展歷程和相關(guān)概念.（2)結(jié)合中國(guó)企業(yè)的實(shí)際情況和網(wǎng)絡(luò)的特點(diǎn)，采用歸納和演繹的方法研究會(huì)計(jì)電算化發(fā)展過程中出現(xiàn)問題并提出解決對(duì)策。4實(shí)施計(jì)劃第 1-2 周 轉(zhuǎn)換成日期 開題報(bào)告撰寫、外文文獻(xiàn)翻譯工作第 2 周 開題報(bào)告答辯第 39 周 根據(jù)擬定的課題實(shí)施方案,進(jìn)行深入研究第1012周 撰寫畢業(yè)設(shè)計(jì)/論文初稿，并提交給指導(dǎo)教師批改第 13 周 答辯資格審查第1314周 進(jìn)行畢業(yè)設(shè)計(jì)/論文修改,完成答辯5主要參考文獻(xiàn)（

7、不少于5篇，其中外文文獻(xiàn)至少1篇）1 黃紅星，劉玉香. 淺議會(huì)計(jì)電算化的發(fā)展與對(duì)企業(yè)內(nèi)部控制的影響J財(cái)經(jīng)界(學(xué)術(shù)版）, 2009,（12) 。2 樊林榮. 會(huì)計(jì)電算化存在的問題及對(duì)策J會(huì)計(jì)之友(下旬刊), 2010，(07) .3 鞠花，王久祥。 會(huì)計(jì)電算化課程教學(xué)存在的問題及改進(jìn)措施J機(jī)械職業(yè)教育, 2010,(08） 。4 梁中強(qiáng). 財(cái)務(wù)軟件操作中存在的問題及解決方案-以用友ERPU8為例J科教新報(bào)(教育科研）, 2010，（17） .5 任麗。 淺談會(huì)計(jì)電算化存在的問題與對(duì)策J商場(chǎng)現(xiàn)代化， 2010，（22） 。6 張進(jìn). 會(huì)計(jì)電算化在企業(yè)中的具體應(yīng)用探析J現(xiàn)代商貿(mào)工業(yè)，2010， 復(fù)制

8、痕跡去掉 （06)7 Martin S.Bressler。Accounting Information SystemsJ。Strategic Finance，2006，87(12）：5660。 指導(dǎo)教師意見指導(dǎo)教師簽字： 年 月 日答辯小組意見：組長(zhǎng)簽字： 年 月 日教研室審查意見：負(fù)責(zé)人簽字： 年 月 日系審查意見:和上面一頁合為一頁系主任簽字： （系 公 章） 年 月 日（此表由學(xué)生填寫，指導(dǎo)教師、教研室、系簽署意見）插入頁碼畢業(yè)論文外 文 文 獻(xiàn) 翻 譯單獨(dú)作為一個(gè)文件院 系 經(jīng)濟(jì)管理學(xué)院 專 業(yè) 班 級(jí) 會(huì)計(jì)0902班 姓 名 肖 夢(mèng) 秋 原 文 出 處 The Effort Of E

9、RP,February，2009文獻(xiàn)來源不是文章標(biāo)題，而是雜志的名稱評(píng) 分 指 導(dǎo) 教 師 吳偉榮 華中科技大學(xué)武昌分校2013 年 1 月合到上一頁畢業(yè)設(shè)計(jì)/論文外文文獻(xiàn)翻譯要求:去掉這一頁1外文文獻(xiàn)翻譯的內(nèi)容應(yīng)與畢業(yè)設(shè)計(jì)/論文課題相關(guān)。2外文文獻(xiàn)翻譯的字?jǐn)?shù)：非英語專業(yè)學(xué)生應(yīng)完成與畢業(yè)設(shè)計(jì)/論文課題內(nèi)容相關(guān)的不少于2000漢字的外文文獻(xiàn)翻譯任務(wù)（其中，漢語言文學(xué)專業(yè)、藝術(shù)類專業(yè)不作要求）,英語專業(yè)學(xué)生應(yīng)完成不少于2000漢字的二外文獻(xiàn)翻譯任務(wù)。格式按華中科技大學(xué)武昌分校本科畢業(yè)設(shè)計(jì)/論文撰寫規(guī)范的要求撰寫.3外文文獻(xiàn)翻譯附于開題報(bào)告之后：第一部分為譯文，第二部分為外文文獻(xiàn)原文,譯文與原文均需

10、單獨(dú)編制頁碼（底端居中)并注明出處。本附件為封面,封面上不得出現(xiàn)頁碼。4外文文獻(xiàn)翻譯原文由指導(dǎo)教師指定,同一指導(dǎo)教師指導(dǎo)的學(xué)生不得選用相同的外文原文。ERP系統(tǒng)的影響約瑟夫·布雷澤爾文獻(xiàn)來源？ 廣義的會(huì)計(jì)電算化是指與實(shí)際會(huì)計(jì)工作電算化有關(guān)的所有工作，包括會(huì)計(jì)電算化軟件的開發(fā)與應(yīng)用、會(huì)計(jì)電算化人才的培訓(xùn)、會(huì)計(jì)電算化的宏觀規(guī)劃、會(huì)計(jì)電算化制度建設(shè)、會(huì)計(jì)電算化軟件市場(chǎng)的培育與發(fā)展等。他是一個(gè)人機(jī)結(jié)合的系統(tǒng)，其基本構(gòu)成包括會(huì)計(jì)人員、硬件資源、軟件資源和信息資源等要素，其核心部分則是功能完善的會(huì)計(jì)軟件資源。計(jì)算機(jī)的計(jì)算速度非?？欤捎脮?huì)計(jì)電算化后，會(huì)計(jì)數(shù)據(jù)都是通過計(jì)算機(jī)來處理，這樣使會(huì)計(jì)信息

11、更加準(zhǔn)確和及時(shí)，同時(shí)也為發(fā)揮會(huì)計(jì)的職能作用創(chuàng)造了有利條件，如通過財(cái)務(wù)軟件來進(jìn)行數(shù)據(jù)的分析、預(yù)測(cè)，從而更加充分的發(fā)回會(huì)計(jì)的預(yù)測(cè)、決策職能,不局限于其反應(yīng)、監(jiān)督職能. 實(shí)現(xiàn)會(huì)計(jì)電算化后,只有將原始會(huì)計(jì)數(shù)據(jù)輸入計(jì)算機(jī)，大量的數(shù)據(jù)、計(jì)算、分類、歸集、匯總、分析等工作，全部由計(jì)算機(jī)完成。這樣就將會(huì)計(jì)人員從繁雜的記賬、算賬，、報(bào)賬中解脫出來，減輕了勞動(dòng)強(qiáng)度,提高了工作效率；而會(huì)計(jì)軟件采用了先進(jìn)的技術(shù)對(duì)輸入的數(shù)據(jù)進(jìn)行校驗(yàn),防止非法數(shù)據(jù)的進(jìn)入，如一張借貸不平的憑證,計(jì)算機(jī)拒絕接收,從而保證了會(huì)計(jì)信息的合法性、完整性，促進(jìn)了會(huì)計(jì)工作的規(guī)范化，提高了會(huì)計(jì)信息的質(zhì)量；實(shí)現(xiàn)會(huì)計(jì)電算化后會(huì)計(jì)不僅有核算，監(jiān)督這樣的基本職

12、能,而且還通過計(jì)算機(jī)分析、預(yù)測(cè)并參與經(jīng)濟(jì)決策，提高了企業(yè)的管理水平，此外大量的信息可以得到共享，促進(jìn)和帶動(dòng)其他業(yè)務(wù)、管理部門的信息溝通,為整個(gè)管理現(xiàn)代化奠定基礎(chǔ).目前，許多企業(yè)還未充分認(rèn)識(shí)到會(huì)計(jì)電算化的意義及重要性。首先，許多企業(yè)領(lǐng)導(dǎo)者對(duì)會(huì)計(jì)電算化存在片面認(rèn)識(shí)，認(rèn)為會(huì)計(jì)電算化只是會(huì)計(jì)核算工具的改變，看不到其對(duì)會(huì)計(jì)職能、企業(yè)管理方法和管理流程的深刻影響,有的領(lǐng)導(dǎo)甚至認(rèn)為會(huì)計(jì)電算化只是用計(jì)算機(jī)代替賬冊(cè)，僅把會(huì)計(jì)電算化當(dāng)作樹立企業(yè)形象的一種手段。其次，在會(huì)計(jì)電算化的具體應(yīng)用中，多數(shù)單位缺乏對(duì)手工系統(tǒng)進(jìn)行充分分析的意識(shí)，沒有針對(duì)本企業(yè)自身的管理要求和運(yùn)行模式，對(duì)會(huì)計(jì)信息系統(tǒng)進(jìn)行相應(yīng)的設(shè)置和調(diào)整。在不少

13、財(cái)務(wù)人員看來，電算化僅僅是代替了手工核算，提高了核算效率,根本未認(rèn)識(shí)到建立完整的會(huì)計(jì)信息系統(tǒng)對(duì)企業(yè)的重要性。會(huì)計(jì)電算化是會(huì)計(jì)工作的發(fā)展方向，是信息時(shí)代社會(huì)經(jīng)濟(jì)發(fā)展對(duì)會(huì)計(jì)工作提出的必然要求。我們必須清醒地認(rèn)識(shí)到,會(huì)計(jì)電算化不僅改變了會(huì)計(jì)核算方式、數(shù)據(jù)儲(chǔ)存形式、數(shù)據(jù)處理程序和方法，擴(kuò)大了會(huì)計(jì)數(shù)據(jù)領(lǐng)域，提高了會(huì)計(jì)信息質(zhì)量,而且改變了會(huì)計(jì)內(nèi)部控制與審計(jì)的方法和技術(shù),推動(dòng)了會(huì)計(jì)理論與會(huì)計(jì)技術(shù)的進(jìn)一步發(fā)展完善,促進(jìn)了會(huì)計(jì)管理制度的改革，是整個(gè)會(huì)計(jì)理論研究與會(huì)計(jì)實(shí)務(wù)的一次根本性變革。從表面上看,會(huì)計(jì)電算化只不過是將電子計(jì)算機(jī)應(yīng)用于會(huì)計(jì)核算工作中，減輕會(huì)計(jì)人員的勞動(dòng)強(qiáng)度,提高會(huì)計(jì)核算的速度和精度，以計(jì)算機(jī)替代

14、手工記賬。而實(shí)際上,會(huì)計(jì)電算化決不僅僅是核算工具和核算方法的改進(jìn),而且必然會(huì)引起會(huì)計(jì)工作組織和人員分工的改革，促進(jìn)會(huì)計(jì)人員素質(zhì)和知識(shí)結(jié)構(gòu)、會(huì)計(jì)工作效率和質(zhì)量的全面提高,從而節(jié)省會(huì)計(jì)人員的時(shí)間和精力，轉(zhuǎn)變會(huì)計(jì)工作職能，推動(dòng)會(huì)計(jì)理論和會(huì)計(jì)技術(shù)的進(jìn)步,提高整個(gè)會(huì)計(jì)工作的水平，大幅度增加企業(yè)的經(jīng)使會(huì)計(jì)理論和實(shí)務(wù)的方方面面都將發(fā)生前所未有的深刻變化。比如數(shù)據(jù)集中存放的“電算化會(huì)計(jì)”，采用先進(jìn)的數(shù)據(jù)庫及數(shù)據(jù)倉庫技術(shù)，實(shí)現(xiàn)了數(shù)據(jù)分類集中存放，完成明細(xì)分類賬和對(duì)賬操作，各種報(bào)表數(shù)據(jù)均能通過數(shù)據(jù)共享及時(shí)而準(zhǔn)確地取得。 個(gè)人收集整理,勿做商業(yè)用途本文為互聯(lián)網(wǎng)收集,請(qǐng)勿用作商業(yè)用途為實(shí)現(xiàn)會(huì)計(jì)電算化人的素質(zhì)是關(guān)鍵？，

15、要進(jìn)一步改革人才教育培養(yǎng)的相關(guān)制度，多方面、多形式、多渠道培養(yǎng)會(huì)計(jì)電算化所需要的各個(gè)層次的人才。首先,相關(guān)的大、專院校,根據(jù)時(shí)代需要，及時(shí)調(diào)整專業(yè)設(shè)置和培養(yǎng)方向，把握社會(huì)人社會(huì)培養(yǎng)？既懂計(jì)算機(jī)知識(shí)，又懂會(huì)計(jì)企業(yè)經(jīng)營(yíng)管理的復(fù)合型人才，重點(diǎn)掌握會(huì)計(jì)電算化應(yīng)用軟、硬件的開發(fā)、改進(jìn)、維護(hù)等問題；其次,對(duì)在崗會(huì)計(jì)人員進(jìn)行進(jìn)修和培訓(xùn)，使他們能夠比較系統(tǒng)的了解和掌握會(huì)計(jì)電算化的基本原理和操作方法，持證上崗。好的會(huì)計(jì)基礎(chǔ)工作和規(guī)范的業(yè)務(wù)處理程序,是實(shí)現(xiàn)會(huì)計(jì)電算化的前提條件，這就要求會(huì)計(jì)人員提高自身素質(zhì)，更新知識(shí)結(jié)構(gòu),重要的是必須掌握電子計(jì)算機(jī)的有關(guān)知識(shí)，提高職業(yè)判斷能力,確保會(huì)計(jì)工作規(guī)范有序。作為會(huì)計(jì)，應(yīng)積極

16、學(xué)習(xí)會(huì)計(jì)電算化知識(shí),掌握計(jì)算機(jī)先進(jìn)技術(shù)，提高操作能力，維護(hù)軟件正常運(yùn)行,把自己培養(yǎng)為復(fù)合型人才，為本單位盡快建立高效的會(huì)計(jì)信息系統(tǒng)創(chuàng)造條件.會(huì)計(jì)電算化，給會(huì)計(jì)工作增添了新內(nèi)容,從各方面要求會(huì)計(jì)人員提高自身素質(zhì),更新知識(shí)結(jié)構(gòu),一方面為了參與企業(yè)管理，要更多地學(xué)習(xí)經(jīng)營(yíng)管理知識(shí)，另一方面還必須掌握電子計(jì)算機(jī)的有關(guān)知識(shí)，好的會(huì)計(jì)基礎(chǔ)工作和規(guī)范的業(yè)務(wù)處理程序，是實(shí)現(xiàn)會(huì)計(jì)電算化的前提條件,所以會(huì)計(jì)電算化也要求促進(jìn)會(huì)計(jì)工作的規(guī)范化全文語言有些不夠通順，重新梳理一遍。個(gè)人收集整理,勿做商業(yè)用途本文為互聯(lián)網(wǎng)收集，請(qǐng)勿用作商業(yè)用途 以上這些問題是會(huì)計(jì)電算化進(jìn)程中經(jīng)常遇到而又必須重視和及時(shí)解決的問題。這些問題如若不

17、重視或不及時(shí)解決，它將嚴(yán)重阻礙會(huì)計(jì)電算化向更深層次的發(fā)展；如若重視并及時(shí)解決這些問題,它必然會(huì)促進(jìn)會(huì)計(jì)電算化向更深層次發(fā)展，最大程度地提高會(huì)計(jì)工作水平和會(huì)計(jì)信息的質(zhì)量，更好地為提高各級(jí)企、事業(yè)單位現(xiàn)代化管理水平和提高經(jīng)濟(jì)效益服務(wù)。 企業(yè)在建立了會(huì)計(jì)電算化系統(tǒng)后，由于計(jì)算機(jī)的運(yùn)算速度快、計(jì)算精度高、提供信息全面,因而大大提高了會(huì)計(jì)工作的質(zhì)量，改變了會(huì)計(jì)工作的面貌,會(huì)計(jì)核算和會(huì)計(jì)管理的環(huán)境發(fā)生了很大的變化。但是隨著會(huì)計(jì)電算化的飛速發(fā)展，利用電算化系統(tǒng)的弱點(diǎn)進(jìn)行的貪污、舞弊等違法犯罪活動(dòng)也有所增加，給企業(yè)和社會(huì)造成了嚴(yán)重的損失.由于會(huì)計(jì)電算化系統(tǒng)的特殊性,建立一整套對(duì)會(huì)計(jì)電算化系統(tǒng)舞弊的防范措施和控

18、制制度就顯得尤為重要。標(biāo)題？作者？出處？ Generalized computerized accounting refers to accounting for all the work associated with the actual accounting work， including the development and application of computerized accounting software， computerized accounting personnel training， the accounting computerization in macr

19、oscopic planning, computerized accounting system, the accounting computerization software market cultivation and development etc.。He is a combination system, the basic composition including accounting personnel， hardware resources， software resources and information resources and other factors， its

20、core part is the function of the accounting software resources.本文為互聯(lián)網(wǎng)收集,請(qǐng)勿用作商業(yè)用途本文為互聯(lián)網(wǎng)收集，請(qǐng)勿用作商業(yè)用途 The calculation speed of computer is very fast, and the use of computerized accounting， the accounting data is processed by computer, so that the accounting information more accurately and timely， but a

21、lso created favorable conditions for the use of the function of accountant， such as through the financial software to carry on the analysis， according to the forecast, the more sufficient back accounting for the forecast, decisionmaking functions， not only in the confines of the reaction， the superv

22、ision function。 Implementation of computerized accounting， only the original accounting data input computer， large amounts of data， computing， classification， collection, summary, analysis and so on， are completed by the computer。This accounting personnel from the complicated bookkeeping, accounting

23、, reporting， relief， reducing the labor intensity, improve work efficiency； and the accounting software used to check data of advanced technology to prevent the entry of illegal input， data, such as a loan uneven vouchers, computer rejected， so as to ensure the legality, integrity of accounting info

24、rmation， and promote the accounting work standardization， improved the quality of accounting information; accounting computerization accounting is not only the basic functions of accounting, such supervision, but also through computer analysis， prediction and participation in economic decisionmaking

25、, improve the management level of enterprises, in addition to a large number of the information can be shared， information communication to promote and drive the other business, management， and lay the foundation for the modernization of management.個(gè)人收集整理，勿做商業(yè)用途個(gè)人收集整理，勿做商業(yè)用途 At present， many enterpr

26、ises are not fully aware of the significance and importance of accounting computerization。First of all， many business leaders to computerized accounting have onesided understanding， think of just accounting tools to change the accounting computerization, can not see its profound influence on account

27、ing function， management methods and management processes， some leaders even think the accounting computerization only replace books by computer, and only a means of as a corporate image in accounting computerization。Secondly, in the specific application of the accounting computerization， the majori

28、ty of units lack sufficient analysis of consciousness to the manual system, not for the management requirements of the enterprise itself and its operation mode, set and adjust the accounting information system。In the view of many financial personnel， computerization is only instead of manual account

29、ing, improve accounting efficiency, set up did not recognize the integrity of accounting information system to the importance of the enterprise。Accounting computerization is the development direction of the accounting work， is the inevitable requirement of the development of social economy in the in

30、formation age to the accounting work.We must realise soberly， computerized accounting not only change the accounting methods， forms of data storage， data processing procedures and methods, to expand the field of accounting data， improve the quality of accounting information, but also changes the met

31、hod and technology of internal accounting control and audit, promote the further development of accounting theory and technique improvement, promote the accounting management system reform, is a fundamental change of the accounting theory and accounting practice。On the surface， accounting computeriz

32、ation is only used in computer accounting work, accounting personnel to reduce labor intensity, improve the speed and accuracy of accounting， computer instead of manual accounting。In fact， computerized accounting is not only the improvement of accounting and accounting methods, and will cause the re

33、form of accounting work organization and personnel division of labor, promoting the accounting personnel quality and knowledge structure, the efficiency of accounting work and the quality of accounting personnel, thus saving time and energy, change the accounting functions， accounting accounting the

34、ory and technical progress， improve the accounting work level, greatly increased the accounting theory and practice aspects have undergone profound changes hitherto unknown enterprise。For example， the data stored in the "computerized accounting"， the use of advanced database and data wareh

35、ouse technology, realizes the data classification and centralized storage, complete the subsidiary ledger and reconciliation operation, all kinds of report data can be obtained accurately through data sharing. Computerized accounting for the people's quality is the key， the relevant system to fu

36、rther reform of talent education and training, in many aspects， in various forms, multichannel training of accounting computerization needs all levels of personnel。First of all， the large， colleges， according to the needs of the times， the timely adjustment of professional setting and training direc

37、tion, grasp the social social culture not only understand the computer knowledge, and to understand the talents of accounting of the enterprise management, master key to computerized accounting application software, hardware development， improvement， maintenance and other problems； second, to to stu

38、dy and to on-thejob training of accounting personnel， so that they can understand and grasp the system of the accounting basic principle and operating method, certificates。Business process basic accounting work good and standard, is the realization of accounting computerization of the condition， whi

39、ch requires the accounting staff to improve their own quality, update their knowledge structure, it is important for knowledge must master the computer, improve the ability of occupation judgment, to ensure that the accounting work norms and orderly.As the accounting, should actively learn computeri

40、zed accounting knowledge， master advanced computer technology， enhance the ability to operate, maintain the normal operation of software， to train themselves into talents， for the units to establish effective accounting information system to create the conditions as soon as possible.Accounting compu

41、terization， adds new content to the accounting work， accounting personnel in all aspects to improve their own quality, update their knowledge structure, on the one hand in order to participate in the enterprise management, to learn more knowledge of business management， on the other hand, we must master the computer knowledge， business process basic accounting work well and standard， is the realization condition of computerized accounting, so accounting standardization also promote the accounting work。 These problems are the accoun