论会计电算化在中小企业中的应用

The application of accounting computerization in small and medium sized enterprises

大数据时代的悄然而至,给广大中小企业的会计工作提出了更严峻的挑战。会计电算的产生是企业财务管理的一次新的革命。实施电算化的中小企业不仅能减少成本还可以直接提高工作效率。但是在很大一部分的中小企业里,会计电算化的成效却不尽如人意。本文就此现象,从思想认识、实践操作以及从业人员这样三个方面提出现阶段中小企业在实现会计电算化的过程中面临的主要问题。并提出了一些较为简单可行的办法。

The era of big data arrives quietly, to the majority of small and medium enterprises accounting work presents a more serious challenge. The generation of accounting computerization is a new revolution of enterprise financial management. The implementation of the computerization of small and medium-sized enterprises can not only reduce the cost but also can improve the work efficiency. But to most of the small and medium enterprises, the effectiveness of computerized accounting is not satisfactory. This paper from three aspects of ideological understanding, practice operation and employee to propose the main problems in the process of the realization of the accounting computerization of small and medium-sized enterprises, then put forward some simple and feasible methods.