我國(guó)會(huì)計(jì)電算化目前存在的問題及發(fā)展趨勢(shì)的研究


 【摘  要】我國(guó)會(huì)計(jì)電算化工作經(jīng)過近三十年的實(shí)踐、探索，已經(jīng)取得了很大的發(fā)展。但隨著網(wǎng)絡(luò)時(shí)代和信息時(shí)代的到來，我國(guó)會(huì)計(jì)電算化將面臨著新的機(jī)遇和挑戰(zhàn)。然而由于會(huì)計(jì)電算化管理工作存在著諸多問題，嚴(yán)重阻礙了我國(guó)會(huì)計(jì)電算化向更深層次的發(fā)展。本文就分析了會(huì)計(jì)電算化事業(yè)的現(xiàn)狀及目前存在的問題，和其發(fā)展的新趨勢(shì)----網(wǎng)絡(luò)化和國(guó)際化。進(jìn)而討論了阻礙網(wǎng)絡(luò)化和國(guó)際化發(fā)展的諸多因素。指出要促進(jìn)網(wǎng)絡(luò)財(cái)務(wù)的規(guī)范，有賴于會(huì)計(jì)電算化管理的加強(qiáng)。因此著重論述了加強(qiáng)會(huì)計(jì)電算化管理的建議和措施，從而促進(jìn)網(wǎng)絡(luò)財(cái)務(wù)的規(guī)范。旨在通過論證如何通過加強(qiáng)會(huì)計(jì)電算化的管理，來促進(jìn)網(wǎng)絡(luò)財(cái)務(wù)的規(guī)范，為在新的形勢(shì)下，會(huì)計(jì)電算化事業(yè)及網(wǎng)絡(luò)財(cái)務(wù)的健康，規(guī)范發(fā)展提供參考建議。 

【關(guān)鍵詞】會(huì)計(jì)電算化；問題；網(wǎng)絡(luò)財(cái)務(wù)；發(fā)展趨勢(shì)

The Research of Current Existing Problems and Developing Trend of Accounting Electricity in Our Country

Wang Lei

(Spins the project and fine arts institute commerce is lightly speaks this XX class of ShanXi Province JinZhong city zip code 030600)

Abstracts: Our country’s accountant electricity work having experience the practice , exploration working process for almost 30 years, has already got great development. But with the arrival of network times and the information age,our country’s accountant electricity finally meets new opportunities and challenges. However, because administration of accountant electricity exists a lot of problems , it hinders our country accountant electricity from developing deeply .The essay analyzes the current situation and existing problems of  the accountant electricity, and the new development tendency --- Network and internationalization . And it further discusses a lot of factors hindering the network and internationalization developing form. It points out the norm needing to promote network financial affairs , which depends  on  strengthening of accounting electricity. It emphasizes suggestions and measure, so to strengthen administration of accounting electricity promot norms of  network financial affairs. It aims at promoting network financial affairs norm how to calculate the administration of reinforcing the accounting electricity. It offers refering  suggestions  of normal development for the health of b accounting electricity and network financial work. 

Keywords: the accountant electricity finally melts; Problem; Network financial affairs; Developing trend

目  錄

開題報(bào)告 1

一、選題的背景及意義 2

二、國(guó)內(nèi)外研究動(dòng)態(tài) 2

（一）國(guó)內(nèi)外發(fā)展的歷史和現(xiàn)狀 2

（二）前沿發(fā)展?fàn)顩r 4

三、論文研究的基本框架和內(nèi)容 5

（一）論文提綱和各部分內(nèi)容間的邏輯關(guān)系 5

（二）擬采用的研究方法與手段 5

四、預(yù)計(jì)創(chuàng)新點(diǎn)或有見解的工作 6

五、論文完成的計(jì)劃及進(jìn)度安排 6

六、參考文獻(xiàn) 7

論文 9

一、會(huì)計(jì)電算化的概況 10

（一）會(huì)計(jì)電算化的定義 10

（二）會(huì)計(jì)電算化的發(fā)展歷史 10

二、我國(guó)會(huì)計(jì)電算化的發(fā)展趨勢(shì) 10

（一）我國(guó)會(huì)計(jì)電算化向網(wǎng)絡(luò)化的發(fā)展趨勢(shì) 11

（二）我國(guó)會(huì)計(jì)電算化向管理會(huì)計(jì)的方向發(fā)展 11

（三）我國(guó)會(huì)計(jì)電算化向知識(shí)處理、智能型方向發(fā)展 11

（四）我國(guó)的會(huì)計(jì)電算化向物流、資金流和信息流的一體化方向發(fā)展 12

（五）我國(guó)的會(huì)計(jì)電算化向國(guó)際化發(fā)展的趨勢(shì) 12

三、我國(guó)會(huì)計(jì)電算化的現(xiàn)狀 12

（一）過分強(qiáng)調(diào)中國(guó)會(huì)計(jì)制度，會(huì)計(jì)信息缺乏國(guó)際可比性 12

（二）會(huì)計(jì)信息系統(tǒng)的安全性、保密性比較差 13

（三）會(huì)計(jì)電算化涉及范圍的局限性 13

（四）會(huì)計(jì)電算化審計(jì)發(fā)展緩慢 13

（五）單位會(huì)計(jì)電算化與商品化軟件存在著經(jīng)濟(jì)沖突 14

（六）會(huì)計(jì)電算化信息資源不能夠完全實(shí)現(xiàn)共享 14

（七） 會(huì)計(jì)軟件智能化問題 14

（八）網(wǎng)絡(luò)環(huán)境下電算化系統(tǒng)的內(nèi)部控制出現(xiàn)新問題 14

四、 會(huì)計(jì)電算化解決問題的對(duì)策 16

（一）中國(guó)會(huì)計(jì)制度與國(guó)際會(huì)計(jì)制度相結(jié)合，使會(huì)計(jì)信息具有國(guó)際可比性 16

（二）對(duì)系統(tǒng)安全性的控制 16

（三）加快開發(fā)管理會(huì)計(jì)軟件的步伐，使之與財(cái)務(wù)會(huì)計(jì)軟件融為一體，實(shí)現(xiàn)全面會(huì)計(jì)電算化，從而引導(dǎo)會(huì)計(jì)電算化由核算模式向管理模式轉(zhuǎn)變 16

（四）在發(fā)展電算化會(huì)計(jì)的同時(shí)更要重視對(duì)電算化審計(jì)的研究，使二者相互配合相互促進(jìn)，共同發(fā)展 17

（五）注重會(huì)計(jì)電算化軟件的合理選擇，減少商品化軟件的經(jīng)濟(jì)沖突 17

（六）實(shí)現(xiàn)會(huì)計(jì)電算化信息的資源共享 17

（七）隨著管理會(huì)計(jì)電算化的發(fā)展，財(cái)務(wù)軟件智能化必將提到議事日程上來 17

（八）網(wǎng)絡(luò)環(huán)境下電算化系統(tǒng)的內(nèi)部控制策略 17

畢業(yè)實(shí)習(xí)報(bào)告 20

實(shí)習(xí)目的： 21

實(shí)習(xí)時(shí)間： 21

實(shí)習(xí)地點(diǎn)： 21

實(shí)習(xí)單位概況： 21

實(shí)習(xí)的主要內(nèi)容和實(shí)習(xí)過程： 21

實(shí)習(xí)的收獲與體會(huì)： 23

參考文獻(xiàn) 25

致謝 27