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I摘要从上世纪末开始，我国就慢慢进入信息时代。会计信息化是企业进行会计电算化的基础，可以为我国国民经济发展、企业的正常运行提供更加准确的信息。我国会计电算化从上世纪七十年代开始，以简单的单位自制软件，到有计划的商品化软件，逐步向网络化、信息化发展。在进入信息时代后，会计核算开始充分利用多种现代化信息技术，会计信息处理从手工发展到电算化，在会计信息处理方式和操作技术方面来说有了重大改变。新的会计理论和思想逐渐确立，在推动会计自身发展和变革的同时，也加强电算化会计的进一步完善和发展。本文通过介绍会计电算化的概念和作用，引入国内外研究的发展现状和成果，结合我国会计电算化在企业中的应用及发展，探究我国会计电算化在企业中存在的问题，并提出一些建议。关键词：会计电算化发展会计信息IIAbstractFromtheendofthelastcentury,Chinahasgraduallyenteredtheinformationage.Accountinginformationisthebasisofaccountingcomputerizationforenterprise,canprovidemoreaccurateinformationforthenormaloperationofChina'snationaleconomicdevelopment,enterprise.AccountingcomputerizationinChinafromthebeginningofthelastcenturyseventy's,withasimpleunitself-madesoftware,totheplannedcommercialsoftware,andgraduallytothenetwork,theinformationdevelopment.Intheinformationage,accountingtomakefulluseofmoderninformationtechnology,accountinginformationprocessingfromthehandtothedevelopmentofcomputerization,therehavebeensignificantchangesinaccountinginformationprocessingmethodandoperatingtechnique.Thenewaccountingtheoriesandideasgraduallyestablished,topromotetheirowndevelopmentandchangeofaccountingatthesametime,butalsotostrengthenthefurtherimprovementanddevelopmentofcomputerizedaccounting.Thisarticleintroducestheconceptandfunctionofaccountingcomputerization,introducedthedevelopmentstatusandachievementsofresearchathomeandabroad,combinedwithChina'scomputerizedaccountingapplicationanddevelopmentinenterprises,researchonourcountry'saccountingcomputerizationthequestionwhichexistsintheenterprise,andputsforwardsomesuggestions.Keywords:Accountingcomputerization；Development；AccountinginformationIII目录第一章绪论.....................................................................................................................................11.1选题背景............................................................................................................................11.2研究意义.............................................................................................................................11.3国内外研究现状.................................................................................................................21.3.1国内研究情况........................................................................................................21.3.2国外研究情况........................................................................................................21.4本文研究的主要内容.........................................................................................................21.5本文研究的重点、难点及研究的方法.............................................................................31.5.1本文的重点............................................................................................................31.5.2本文的难点............................................................................................................31.5.3研究的方法............................................................................................................3第二章会计电算化的概述.............................................................................................................42.1会计电算化的概念.............................................................................................................42.2会计电算化的作用.............................................................................................................42.3会计电算化的发展的状况以及发展趋势.........................................................................42.3.1发展状况................................................................................................................42.3.2发展趋势................................................................................................................5第三章会计电算化对会计工作的影响.........................................................................................63.1会计电算化的特点.............................................................................................................63.1.1加速会计核算的工作............................................................................................63.1.2采用磁性介质的存储............................................................................................63.1.3规范会计数据的处理............................................................................................63.1.4促进职能作用的发挥............................................................................................73.2会计电算化对会计工作的影响.........................................................................................73.2.1会计电算化对记账规则的影响............................................................................73.2.2会计电算化对内部控制的影响............................................................................83.2.3会计电算化对信息系统的影响............................................................................9第四章会计电算化存在的问题及对策.......................................................................................104.1会计电算化在会计实际工作中暴露出的一些问题.......................................................104.1.1缺乏会计电算化专业人才..................................................................................104.1.2忽视会计电