中小企業(yè)會(huì)計(jì)電算化對(duì)策
2.4萬(wàn)字 30頁(yè)


摘 要

目前，許多小企業(yè)對(duì)會(huì)計(jì)電算化的認(rèn)識(shí)還不到位甚至還沒(méi)有實(shí)施會(huì)計(jì)電算化，在小企業(yè)實(shí)施會(huì)計(jì)電算化的過(guò)程中還存在著這樣或那樣的問(wèn)題。因此，本文針對(duì)小企業(yè)會(huì)計(jì)電算化的實(shí)施提出了一些對(duì)策。
本文首先分析了小企業(yè)會(huì)計(jì)電算化的現(xiàn)狀，并指出了其中存在的一些問(wèn)題，敘述了小企業(yè)會(huì)計(jì)電算化實(shí)施的內(nèi)容、條件、原則。接下來(lái)提出了一套完整的小企業(yè)會(huì)計(jì)電算化實(shí)施對(duì)策，包括：第一步建立小企業(yè)組織機(jī)構(gòu)，確立小企業(yè)會(huì)計(jì)電算化人員的工作崗位及其職責(zé)，企業(yè)怎樣對(duì)小企業(yè)會(huì)計(jì)工作人員進(jìn)行工作前的培訓(xùn)。企業(yè)組織機(jī)構(gòu)及崗位設(shè)立好后，第二步就要準(zhǔn)備適合小企業(yè)電算化實(shí)施的會(huì)計(jì)軟件，可以自行開(kāi)發(fā)會(huì)計(jì)軟件或選購(gòu)適合小企業(yè)的商品化會(huì)計(jì)軟件，本文介紹了幾種較好的小型財(cái)務(wù)軟件讓企業(yè)選擇，選擇好會(huì)計(jì)軟件后就要在企業(yè)里進(jìn)行試運(yùn)行。第三步是設(shè)計(jì)會(huì)計(jì)電算化核算流程，包括會(huì)計(jì)資料的準(zhǔn)備、系統(tǒng)初始化設(shè)置、日常賬務(wù)處理、往來(lái)賬處理、報(bào)表處理等。第四步企業(yè)要對(duì)會(huì)計(jì)電算化實(shí)施內(nèi)部控制，管理好企業(yè)的會(huì)計(jì)電算化系統(tǒng)。最后，小企業(yè)會(huì)計(jì)電算化后要進(jìn)行維護(hù)與應(yīng)用提高。
本文研究結(jié)果是制訂了一套較完整的小企業(yè)會(huì)計(jì)電算化的實(shí)施對(duì)策，為小企業(yè)會(huì)計(jì)電算化的實(shí)施提供了參考，希望能促進(jìn)小企業(yè)會(huì)計(jì)電算化的發(fā)展。

關(guān)鍵詞：會(huì)計(jì)電算化；實(shí)施對(duì)策；會(huì)計(jì)軟件；


Abstract

Currently, many small business enterprises still does not arrive to the understanding that Electronic Data Processing Accounting even have not yet carried out Electronic Data Processing Accounting. Still exist in the process of small business enterprise carry out Electronic Data Processing Accounting thus or that problem. Therefore, this text put forward some counterplans to the implement that the small business enterprise Electronic Data Processing Accounting.
This text analyzed the present condition that the small business enterprise Electronic Data Processing Accounting first，pointed out also that some problem that among them exist, describing the small business enterprise Electronic Data Processing Accounting the contents, condition, principle of the implement. Small business enterprise Electronic Data Processing Accounting that connected down to put forward a set of integrity turns to carry out the counterplan,,include:first, build up the small business enterprise organization organization, establish work post and its jobs that the small business enterprise Electronic Data Processing Accounting the personnel, business enterprise how to small business enterprise accountancy's staff member carries on the training in work. The business enterprise organization organization and posts establish the good empress, will prepare the in keeping with small business enterprise COBOL to turn accountancy's software of the implement, can by oneself develop accountancy's software or make choice of purchase the in keeping with small business enterprise to commercialize accountancy's software, this text introduces several small scaled finance softwares with more good kind to let business enterprise choose, will carry on trying the movement in the business enterprise after choosing good accountancy's software. The third step is to design Electronic Data Processing Accounting to check the process, include the preparation of accountancy's data, the system beginning starts to turn the constitution, the usual processing. The fourth step business enterprise wants to turn to carry out the inner part control to accountancy's COBOL, accountancy's COBOL that manages the good business enterprise turns the system. End, the small business enterprise accountancy's COBOL wants to carry on maintenance and applies the exaltation after turn.
This text research result is an implement counterplan that establishes a set of small business enterprise accountancy's COBOL that compare the integrity to turn, providing the reference for the implement that the small business enterprise Electronic Data Processing Accounting, hoping to promote the development that the small business enterprise Electronic Data Processing Accounting.

Key word: Electronic Data Processing Accounting；Carry out the counterplan；Accountancy's software；



目 錄
引言
1 小企業(yè)會(huì)計(jì)電算化概論
1.1小企業(yè)會(huì)計(jì)電算化現(xiàn)狀及存在的問(wèn)題
1.2 小企業(yè)會(huì)計(jì)電算化實(shí)施的內(nèi)容
1.3 小企業(yè)會(huì)計(jì)電算化實(shí)施的條件
1.4 小企業(yè)會(huì)計(jì)電算化實(shí)施的原則
2 小企業(yè)會(huì)計(jì)電算化的組織機(jī)構(gòu)與崗位
2.1小企業(yè)會(huì)計(jì)電算化的組織機(jī)構(gòu)設(shè)置
2.2 小企業(yè)會(huì)計(jì)電算化的人員工作崗位及職責(zé)劃分
2.3 小企業(yè)會(huì)計(jì)電算化的人員培訓(xùn)
3 小企業(yè)會(huì)計(jì)電算化實(shí)施的會(huì)計(jì)軟件基礎(chǔ)
3.1 自行開(kāi)發(fā)會(huì)計(jì)軟件
3.2 適合小企業(yè)的商品化會(huì)計(jì)軟件
3.3 會(huì)計(jì)軟件的試運(yùn)行
4 小企業(yè)會(huì)計(jì)電算化核算流程
4.1 會(huì)計(jì)資料的準(zhǔn)備
4.2 系統(tǒng)的初始化設(shè)置
4.3 日常賬務(wù)處理
4.4 出納管理
4.5 往來(lái)賬管理
4.6 報(bào)表處理
5 小企業(yè)會(huì)計(jì)電算化實(shí)施內(nèi)部控制
6 小企業(yè)會(huì)計(jì)電算化后的維護(hù)
7 結(jié)論
參考文獻(xiàn)
致謝




參考文獻(xiàn)
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