摘要
我国会计电算化存在的问题有:对会计电算化认识不到位,会计电算化基础管理工作十分薄弱,缺乏会计电算化专业人才,会计软件存在缺陷。因此,我国应采取进一步完善会计电算化的配套法规,创造良好的会计信息系统运行环境,建立健全内部控制制度,加大对"复合型"会计电算化人才的培养等对策,以便使我国会计电算化尽快得到推广和应用。
The problems existing in our computerized AIS are the lack knowledge of computerized AIS,weak management on it,short of the professional staff,defect of the accounting soft-ware.Therefore,the code matched with the computerized AIS should be perfected,accounting information system should be promoted,the internal control system should be set up,the training for the professional comprehensive staff should be emphasized in order to put our computerized AIS into popularization and application.
出处
《税务与经济》
CSSCI
北大核心
2005年第2期77-78,共2页
Taxation and Economy
关键词
会计电算化
中国
会计软件
会计信息系统
会计人才
会计制度
computerized accounting information system
accounting soft-ware
accounting information system