会计学论文1

佳木斯大学教务处摘要随着知识经济的悄然兴起，会计电算化代替会计人员手工操作体现了实效性，使会计业务信息处理省时、省事、简捷高效，不仅减轻了会计人员的劳动强度，提高了会计工作的效率和质量，与此同时还促进了会计工作职能发生了改变，让会计电算化更好的为人们服务。然而由于对会计电算化认识的不到位、忽视对会计电算化理论的研究、会计电算化方面人才的缺乏、会计软件的开发存在缺陷和尚未健全的内部控制制度这些原因，使得会计电算化工作中仍存在一些不足，阻碍了会计电算化向更深层次的发展。本文首先介绍了会计电算化的概念和意义，说明了电算化会计信息系统的特点，分析了会计电算化在观念方面、理论方面、人才、软件方面以及内部控制制度方面存在的缺陷以及成因。文章试图通过对会计电算化存在问题的研究，从而指出提高会计电算化应用的相应对策。关键词：会计电算化；问题；对策佳木斯大学教务处ABSTRACTWiththerapiddevelopmentoftechnologyintoday’ssociety,anincreasingnumberoffirmsstarttoadoptcomputerizedaccountingsystemsinpreferencetomanualaccountingtoreapthebenefitsofefficiencyandaccuracy.Computerizedaccountingsystemsenableaccountantstoreducetheworkloadandprovidebetterservices.Thisgivesrisetothechangingofaccountants’workingobjectives.Computerizedaccountingsystemsareanessentialelementofanybusiness,however,thelackofunderstandingoftheconcepts,processes,issuesandinternalcontrolthatunderlieexistingcomputerizedaccountingsystemsandthelackofskillfulworkforceareseriouslyimpededinthedevelopmentofthesesystems.Thisreportanalysestheconceptsandthesignificantfeaturesofthecomputerizedaccountingsystem.Followedbyafurtherinvestigationontheexitingproblems,thusattempttosolvetheminanappropriateway.Keywords：Accountingcomputerization；Problems；Countermeasures佳木斯大学教务处目录摘要..................................................................................................................................................IAbstract..........................................................................................................................................II前言.................................................................................................................................................5一、绪论.........................................................................................................................................6（一）本研究的目的与意义....................................................................................................6（二）国内外研究文献综述....................................................................................................6（三）本文研究的主要内容....................................................................................................7二、会计电算化的概念.................................................................................................................8（一）会计电算化的概念........................................................................................................8（二）电算化会计信息系统的特点........................................................................................81.数据的准确性明显提高。........................................................................................82.数据处理速度明显提高。........................................................................................83.提供信息的系统性、全面性、共享性大大增强。................................................8（三）会计电算化的意义........................................................................................................91.提高了会计信息的及时性和相关性........................................................................92.丰富了会计信息的内容............................................................................................93.充分发挥会计的职能................................................................................................9三、国会计电算化存在的主要问题...........................................................................................10（一）对会计电算化的认识不到位......................................................................................10（二）会计电算化方面专业人才严重缺乏..........................................................................10（三）会计软件存在缺陷......................................................................................................10（四）网络安全性风险较大..................................................................................................11（五）内部控制制度尚未健全..............................................................................................11四、加快我国电算化发展对策...................................................................................................12（一）更新对会计电算化的观念..........................................................................................12（二）加强对复合型电算化人才的培养..............................................................................12（三）加大软件开发力度......................................................................................................14（四）加强会计信息系统的安全性和保密性......................................................................141.实体安全控制。......................................................................................................142.硬件安全控制。......................................................................................................153.内部控制。..............................................................................................................154.软件安全控制。......................................................................................................155.网络安全控制。......................................................................................................166.病毒的防范与控制。..............................................