论现行会计制度下会计电算化发展研究

The Development of Accounting Computerization under Current Accounting System

会计电算化发展对现行会计制度带来了新的挑战,传统的手工会计模式存续的行为方式对会计电算化的应用和发展产生较大影响,缺乏统一的账务处理程序、人员素质不高、相应的规划及组织协调不到位等问题也凸显出来。现行会计制度下加快会计电算化的应用,促进会计电算化发展,政府必须完善电算化会计的相关法律法规,强化与会度电算化相适应的企业内部管理机制与监督机制;有效发挥电算化的科技含量高的优势,满足现代企业的管理需求。

The development of accounting computerization brings about new challenges to current accounting system. On the one hand, traditional manual accounting pattern exerts great influence to the application and development of accounting computerization. On the other hand, some problems are more salient such as the lack of identical accounting process, poor personnel capability, insufficient planning and organization. In order to facilitate the development of accounting computerization, the government must complete relative laws and regula- tions, enhance the building of the administrative system of enterprises and supervision system, and give full play to the high-tech advan- tage of computerized accounting to meet the demand of the modern corporation.