| 会计电算化实践的成效、面临问题及发展对策 |
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| 引用本文： | 黄志峰.会计电算化实践的成效、面临问题及发展对策[J].泰州职业技术学院学报,2004,4(4):51-54,50. |
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| 作者姓名： | 黄志峰 |
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| 作者单位： | 江阴职业技术学院,院长室,江苏,江阴,214433 |
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| 摘 要： | 我国的会计电算化工作经历了尝试阶段、自发发展阶段和有组织计划的稳步发展阶段，取得了一定的实践经验。但在发展过程中，会计电算化工作面临着会计从业人员素质相对低下、现行会计电算化理论滞后、会计电子数据安全脆弱、会计电算化管理制度薄弱、会计软件的开发没有考虑国际性等问题，提出重塑电算化人才的培养模式、加强会计电算化学科建设、从制度和技术两方面创建网络财务的安全机制、规范化管理电算化行为、财务软件从核算型走向管理型、决策型等会计电算化发展的对策。
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| 关 键 词： | 会计电算化 成效 问题 对策 |
| 文章编号： | 1671-0142(2004)04-0051-04 |
Effects, Problems and Countermeasures of Computerized Accounting Practice |
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| HUANG,Zhi-feng.Effects, Problems and Countermeasures of Computerized Accounting Practice[J].Journal of Taizhou Polytechnical Institute,2004,4(4):51-54,50. |
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| Authors: | HUANG Zhi-feng |
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| Abstract: | Certain experiences have been obtained in computerized accounting practice in China through the three periods: the trial period, the self-developing period and the planned developing period. During the development there happened many problems, such as low quality of accountants, backward theory of computerized accounting, weak safety of electric accounting data, loose management system and non-generic accounting software development and so on. This article puts forward such suggestions as remodeling of personnel training, strengthening the subject construction of computerized accounting, building safety mechanism for network accounting both from system and technology, standardizing management system and developing managing or policy-making type software instead of accounting type. |
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| Keywords: | computerized accounting effect problem countermeasure |
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