会计信息化对会计实务的影响及对策分析

The Influence of Accounting Informationization on Accounting Practice and Its Countermeasures

由于市场经济的变化,会计信息化对会计实务造成了很大影响,不但改变了会计从业人员的工作内容和工作习惯,还会影响会计实务的发展态势。然而在现阶段会计信息化的基础上,会计实务法律制度不够完善,企业内部管理机制不完整,从业人员熟悉程度较低,以及内控制度缺失等问题接踵而至。基于此,笔者以为深入探讨会计信息化对会计实务的影响并提出相应对策成为现阶段亟待解决的主要问题。

Due to the changes in the market economy,accounting informatization has had a great impact on accounting practice,not only changing the work content and working habits of accounting practitioners,but also affecting the development trend of accounting practice.However,on the basis of accounting informationization at this stage,the accounting practice legal system is not perfect,the internal management mechanism of the enterprise is incomplete,the level of familiarity of the practitioners is low,and the lack of internal control system is one after another.Based on this,I think that in-depth discussion of the impact of accounting informationization on accounting practice and put forward corresponding countermeasures have become the main problem that needs to be solved urgently at this stage.