商业经济
商業經濟
상업경제
BUSINESS ECONOMY
2014年
24期
96-97
,共2页
会计电算化%问题%对策
會計電算化%問題%對策
회계전산화%문제%대책
accounting computerization%problem%solution
会计电算化在多年的发展过程中得到了迅速的普及和提高，利用会计电算化提高了会计工作的效率和质量。但会计电算化仍然存在着认识不充分、管理制度未完善、综合性的财会人才缺乏以及会计电算化软件等问题。解决这些问题的对策是：定期培训，加强理论学习，提高对会计电算化的认识；制定会计电算化管理制度，确保会计信息安全；加强电算化软件开发和审计监督。
會計電算化在多年的髮展過程中得到瞭迅速的普及和提高，利用會計電算化提高瞭會計工作的效率和質量。但會計電算化仍然存在著認識不充分、管理製度未完善、綜閤性的財會人纔缺乏以及會計電算化軟件等問題。解決這些問題的對策是：定期培訓，加彊理論學習，提高對會計電算化的認識；製定會計電算化管理製度，確保會計信息安全；加彊電算化軟件開髮和審計鑑督。
회계전산화재다년적발전과정중득도료신속적보급화제고，이용회계전산화제고료회계공작적효솔화질량。단회계전산화잉연존재착인식불충분、관리제도미완선、종합성적재회인재결핍이급회계전산화연건등문제。해결저사문제적대책시：정기배훈，가강이론학습，제고대회계전산화적인식；제정회계전산화관리제도，학보회계신식안전；가강전산화연건개발화심계감독。
Accounting computerization has been popularized and improved rapidly after years of development, promoting the efficiency and quality of accountancy. However, there are still problems in developing accounting computerization, such as insufficient understand-ing, unsound administrative system, shortage of comprehensive accounting talents and software issues. Strategies for solving the problems include regular training for enhancing the understanding of accounting computerization, creating an accounting computerization system to ensure the safety of accounting information, and intensifying software development and audit supervision.
