地勘单位会计电算化应用问题研究

Study on Computerized Accounting Applications in Geological Prospecting Unit

地勘单位推行会计电算化是主动适应市场、顺应社会发展潮流的正确选择。地勘单位会计电算化应用中存在很多问题,主要是:地勘单位缺乏既懂会计专业又熟悉计算机业务的复合型人才;软件功能带有局限性,不能完全适应地勘单位财务管理的需要;会计信息系统设置和调整不够,缺乏统一性和协调性;地勘单位在会计实务中只重视财务功能,而忽视管理功能。对策与建议:地勘单位应重视培养复合型人才;应尽快建立国家强制标准的数据接口规范,采取一致的会计电算化协议;完善会计电算化制度。

The paper first analyses the problems existed in the computerized accounting applications in geological prospecting unit,these are:the geological prospecting unit is devoid of interdisciplinary talent who knows accounting and computer;the limited software functions can not fully meet the needs of the financial management of geological exploration unit;accounting information system is lack of unity and coordination;geological exploration units in the accounting practice only attach importance to the finance function,while ignore the management functions.In response to the above problems,the paper suggests that geological prospecting unit should put emphasis on cultivating interdisciplinary talents,establish national mandatory standard data interface as soon as possible,adopt an accordant accounting computerization agreement,and improve the computerized accounting system.