浅谈我国会计电算化的现状和发展趋势

此文主要从以下方面着手,简单讲述了我国会计电算化的一些基本情况,对初学者了解会计电算化有很好的帮助作用.一、概念:会计电算化是以电子计算机为主的当代电子信息技术应用到会计实务中的简称,是用电子计算机代替人工记帐、算帐、报帐、以及部分代替人脑完成对会计信息的分析、预测、决策的的过程概念;二、发展历程分三个阶段:起步阶段、推广应用阶段和普及和提高阶段;三、我国会计电算化发展现状及存在问题;四、发展趋势及展望.     

我国会计电算化的现状及问题

在企业发展的过程中,会计电算化能够有效地改进企业的管理,提高企业的管理水平,使企业获得更好的经营效益。然而当前我国的会计电算化还存在一些问题,影响了会计电算化作用的发挥,本文针对我国的会计电算化现状及问题进行了简要的分析,并在此基础上提出了提高我国会计电算化水平的具体对策。     

中小企业会计电算化困境与对策

随着信息时代的来临,会计电算化替代传统会计在中小企业中获得普遍应用已经是必然的发展趋势,会计电算化在中小企业中的应用对于企业的发展有着重要的作用,但是,我国中小企业的会计电算化应用还并不完善,本文论述了我国当前中小企业电算化应用中存在的一些问题,分析了这些问题对于企业发展的不利影响,并且提出了相应的对策建议.     

浅谈会计电算化中存在的问题与对策

随着信息技术的不断进步,以网络为主要交易平台的电子商务也得到了快速的发展,加快了现实社会中交易商品的步伐,会计电算化推动了会计核算技术的不断发展,为会计人员节省更多的工作时间和精力,成为当前会计工作的主要方法。会计电算化的出现改变了传统会计的手工记账,实现了会计核算和管理的高效、快捷,在一定程度上降低了会计工作的劳动强度,提高了会计信息的实效性等等。因此,很有必要对会计电算化进行深入研究。下面我们来分析会计电算化存在的问题以及相关对策。     

在职会计电算化培训的问题分析与对策

在职会计人员的电算化培训是我国发展会计电算化的一个重要环节。为保证培训质量,就目前在职会计人员电算化培训中存在的一些问题进行了分析,并为进一步搞好在职会计人员的电算化培训提出一些对策。     

浅谈会计电算化的问题及对策

一、会计电算化发展现状及发展趋势 （一）会计电算化的发展现状 我国目前的会计电算化水平还比较低,在大中小型企业内部的普及率存在较大的差异。主要是许多中小企业仍然采用手工记账和会计电算化处理,会计核算的效率很低,对会计软件功能的开发不足,对资源利用存在欠缺。目前会计电算化发展由简单的会计核算系统,开始向综合性的管理信息系统转变;会计电算化软件的设计,由较简单的数值计算向具有人工智能的全面数值核算发展。     

会计电算化发展中存在的问题与对策

本文分析了我国会计电算化发展过程中存在的一些主要问题，指出了对这些问题的一些对策。     

会计电算化的现状及发展趋势

会计电算化是以电子计算机为主的当代电子技术和信息技术应用到会计实务中的简称,是一个应用电子计算机实现的会计信息系统。会计电算化在我国的应用还属初级,在这里对会计电算化的现状及存在的主要问题进行了详细分析,并对其发展趋势进行初步探讨。     

会计电算化安全隐患与防范措施

本文试图通过对我国会计电算化系统存在的安全隐患问题的分析,探讨如何加强会计电算化系统管理以提高其防范风险的能力。     

电子商务环境下会计电算化现状及对策

我国目前以网络化、数字化的应用为标志的电子商务领域迅速崛起。网购的出现更是带动了电子商务的发展,电子商务一改传统企业经营的环境和模式,这就对我国会计电算化提出了更高的要求。由此产生了新的特点,因此作为企业管理信息系统重要组成部分的电算化会计,必然受到极大的影响。电子商务环境下发展会计电算化要求充分了解电子商务对会计电算化的具体要求及各项相关问题。     

从会计核算到管理决策的财务软件

会计电算化在我国各行业已经很成熟。但是在财务管理中的财务分析与决策支持还是一般财务管理软件中的一个薄弱环节。旨在探讨以会计电算化为中心的财务管理软件 ,支持财务管理决策 ,利用会计核算的历史数据分析、预测将来的发展趋势 ,开发出适合我国企事业单位需要的管理型财务软件。这将是我国财务管理的又一变革。     

对会计电算化中若干会计方法的思考

本文从借贷记帐法、错误更正和产品成本计算方法三个方面,对比了会计电算化中的会计方法与传统会计方法的不同处理,指出了会计电算化软件中的不足,提出了作者的一些想法。     

基于Access和SQL Server数据库的项目成本管理系统

为解决科研课题材料成本核算中,实现管理的电算化、网络化和多用户的应用需求,设计并开发了科研项目课题材料成本管理系统。在开发过程中,根据用户需求,结合ERP管理理念,系统采用MicrosoftAccess作为开发工具与SQL-Server数据库作为多用户数据库,实现了科研单位在课题成本管理方面的应用,并探讨了ERP管理思想在未来科研管理领域的应用发展趋势。     

Introduction by the conference editor

This paper deals with the problem of structuring the confusing pattern of problems of computerization. The approach to finding a relevant frame of reference for a discussion of the impact of computerization on qualities of work is to make some clear and basic distinctions by asking some very general questions and the look at the typical answers.The author's main argument is, that this approach leads to the following distinctions: Firstly, the distinction between three dimensions in the concept of work, which leads to the distinction between the structural, the functional, and the ethical aspects of computerization. Secondly, the distinction between three levels of society, which leads to the distinction between the societal, the social, and the psycho-physical aspects of computerization. Thirdly, the distinction between three types of questions regarding work, which leads to the distinction between the quantitative, the qualitative, and the utility aspects of computerization. However, these three times three times three aspects may be regarded by at least five different interest groups each asking at least four different interest groups each asking at least four different questions. No wonder that the problem is complex and the discussion may be confusing.The point is, that to find a reasonable pattern in this mess of problems we have to choose a human point of view and use a general framework of qualities of life for structuring the complex of problems. Essential to the human being are the relations between man and environment, and working environment should be regarded as a subsystem of environment in general. By doing that we find, that the change in the distribution of responsibility of doing the work between man and machine is the most remarkable impact of computerization.     

基于C／S与B／S混合的人才管理信息系统的设计与实现

该文首先提出了人才管理信息系统的开发目标,根据目前管理信息系统的发展现状和组织部门的实际工作需要,实现人才管理信息系统的设计与开发。该系统根据组织部门人才管理工作的内容和特点,在充分注重软件操作的交互性,简单性及科学可视化原则的前提下,及时为人才管理提供准确,全面的数据和分析结果,能有效提高人才管理的工作效率、质量及管理决策的有效性、可靠性和实时性,实现人才工作的计算机现代化管理。     

计算机应用于医疗仪器维修管理分析

医疗仪器计算机化是我国现代医疗机构的发展趋势,计算机应用于医疗仪器维修管理,不仅提高了仪器维修的工作效率,同时也提高了医院的管理水平。本文将具体介绍计算机化医疗仪器的特点,分析我国当前计算机化医疗仪器维修管理应注意的问题,最后针对问题提出改进措施,以期为计算机化医疗仪器的维修管理工作提供有益的借鉴。     

Age influence on attitudes of office workers faced with new computerized technologies: a questionnaire analysis

The study of Bue and Gollac (1988) provided evidence that a significantly lower proportion of workers aged 45 years and over make use of computer technology compared with younger ones. The aim of the present survey was to explain this fact by a more intensive analysis of the older workers' attitude with respect to the computerization of work situations in relation to other individual and organizational factors. Six hundred and twenty office workers from 18 to 70 years old, either users or non-users of computerized devices, were asked to complete a questionnaire. The questions allowed the assessment of various aspects of the workers' current situation, such as the computer training they had received, the degree of consultation they were subjected to during the computerization process, their representation of the effects of these new technologies on working conditions and employment, the rate of use of new technologies outside the work context, and the perceived usefulness of computers for their own work. The analysis of the questionnaire revealed that as long as the step towards using computer tools, even minimally, has not been taken, then attitudes with respect to computerization are on the whole not very positive and are a source of anxiety for many workers. Age, and even more, seniority in the department, increase such negative representations. The effects of age and seniority were also found among users, as well as the effects of other factors such as qualification, education level, type and rate of computer use, and size of the firm. For the older workers, the expectation of less positive consequences for their career, or even the fear that computerization might be accompanied by threats to their own employment and the less clear knowledge of how computers operate, appeared to account for a significant part of the observed age and seniority differences in attitudes. Although the difference in the amount of computer training between age groups was smaller than expected, the study revealed that one third of the users never received any specific training, and that many of those who benefited from it were trained for only a few days. Consultation of the staff during the computerization process also appeared to be poor, to apply mostly to the best trained and qualified workers, and to be more highly developed in small companies. The results are discussed in the light of more qualitative data recorded during the survey. They suggest the need to increase information, training and involvement of all personnel from the very first stages of computerization (or other technical changes) in order to lessen fears and the feeling of disruption, which are particularly obvious among the oldest workers.     

基于就业导向的高职高专会计电算化实践教学研究

随着经济水平的提升与计算机技术的进步,现代财务管理对财务人员提出新的标准,要求学习电算化理论知 识、掌握电算化操作技能,因此高职高专院校会计电算化教学活动的具体研究十分重要。本文对会计人才的需求进行分析,简 要说明目前高职高专开展会计电算化教学活动时存在的问题,最后针对问题提出相应的实践策略,旨在为高职高专院校培养 专业的会计电算化人才提供可借鉴的资料。     

商业银行安全保障体系设计

随着计算机及网络通信等新技术在银行业的广泛应用,金融电子化、网上银行、现金支付系统等新的业务系统为客户提供方便快捷服务的同时,给银行自身带来了众多安全隐患,还由此引发了诸多金融风险。基于现代信息安全理论,采取信息技术和管理相结合,静态设计与动态管理相结合,应用系统工程的观点和方法,分析网络的安全措施,按照突出重点、讲求实效、加强管理、保证安全的原则,构筑商业银行信息系统网络和信息安全保障体系。