企业会计信息化存在的问题及对策研究

Research on Problems and Countermeasures of Informatization in Accounting Industry

会计行业在我国由来已久,最早可以追溯到西周时期。随着时代的变化,会计行业也在不同时期发挥着不同的作用。以会计行业的信息化为研究对象,重点分析存在的问题,主要包括企业内部控制出现变化、增加企业运营成本、安全性降低、灵活性及完善性较差、缺乏统一标准、共享能力差。在此基础上,提出相应对策,包括完善会计信息管理机制、建立会计信息维护机制、提高会计系统的保密性及安全性、提高财务软件的通用性。

The accounting industry has a long history in China,dating back to the Western Zhou Dynasty.With the changes of the times,the accounting industry has played different important roles in different periods.Taking the informatization of the accounting industry as the research object,this paper focuses on analyzing the existing problems,mainly including changes in internal control of enterprises,increased operating costs,reduced security,poor flexibility and completeness,and lack of unified standard,and poor sharing ability.On this basis,corresponding strategies are proposed,with a focus on improving the accounting information management mechanism,establishing an accounting information maintenance mechanism,improving the confidentiality and security of the accounting system,and improving the universality of financial software.