浙江中小企业会计电算化实施影响因素分析

Analysis of Impacting Factors On the Accounting Computerization in SMEs in Zhejiang Province

会计电算化在企业财务信息处理过程中发挥着越来越重要的作用。然而,一些因素仍旧制约着会计电算化的实施。基于改进的Thong框架,完善了会计电算化的影响因素模型,并通过问卷调查分析了该模型中领导者特性、组织特性和外部特性因素对浙江中小企业会计电算化实施的影响,研究结果对浙江地区的中小企业会计电算化发展具有一定的指导意义。

Accounting computerization plays an increasingly important role in processing financial information. However,there are still some factors that limit the adoption of accounting computerization. Based on a revised Thong＇s framework, this paperproposes a model of the influence factors for accounting computerization, investigates and analyzes the factors including the leadercharacters, organization characters and external characters that influence the adoption of accounting computerization in SMEs in ZhejiangProvince by questionnaires. The results has guiding significance for the development of accounting computerization in SMEs.