我国会计信息化发展初探

On the Development of Accounting Computerization in China

阐述了我国会计信息化建设的现状及存在的问题,提出实现会计信息化的过程中存在的几个关键问题和解决办法。针对我国目前的现状,提出我国现阶段大力发展会计信息化建设的有利条件,并从政府和企业两个层次对促进会计信息化和经济的快速发展提出了思路。

Upon the analysis of the present situations of the computerized accounting development, it comes up with possible key problems and their solutions. It points out the favorable conditions to develop computerized accounting at the present stage and throws insights to the accounting computerization and eco nomic development through the aspects of government and enterprises.