会计电算化存在的问题及对策

二十世纪八十年代起我国政府开始广泛推动会计电算化的实施,使会计人员能摆脱繁琐的手工核算工作,有更多精力和时间进行财务管理,发挥"反映与监督"的基本职能,满足现代管理的需要.经过这些年的实践,会计电算化初始目标和功能已基本实现,但仍存在内涵陈旧、缺乏规范标准、核算体系不完善、形成信息孤岛现象、人员素质没有相应提高和与审计电算化缺乏互相交融等不足之处,与适应现代化管理的目标相差甚远、有待进一步完善.

Problems and Countermeasures for Computerized Accounting

Our government has been driving the implementation of computerized accounting since the 80 's of the twentieth century,so that the accounting personnel can get rid of the complicated manual accounting and spare more time and energy for financial management.In this case,the fundamental functions of accounting such as "reflection and supervision" can be brought into play to meet the need of modern management.After years of practice,the primary goal and functions of computerized accounting have been achieved.However,problems such as nonstandard criteria,incomplete accounting system,lacking of information and qualified personnel and poor incorporation with computerized audit have prevented further modern management goal from being accomplished.Thus,improvement needs to be made in this aspect and countermeasures are proposed in this paper.