浅议会计电算化在县级农电企业的应用

^论文编号:KJ258  ^论文字数:16245,页数:30

浅议会计电算化在县级农电企业的应用——以抚顺县农电局为例
摘    要
 我国电力行业已基本实现了会计电算化，但由于电网线路改造、财务工作进步、网络应用发展，以及各种新技术、新方法、新制度的不断出现，对会计电算化系统提出了更高的要求。虽然辽宁省农电系统的会计电算化工作经过七年的发展已经形成一个体系，但是县级农电企业的会计电算化只是用于代替手工核算，只为减轻会计人员负担、提高核算效率，未认识到建立完整的会计信息系统对企业的重要性，是使会计提供的信息能更及时、有效地为企业决策和管理服务。本文应用了新的会计电算化理论对辽宁省县级农电企业的会计电算化工作进行了分析，发现了一些问题，进而采用了最新的会计电算化技术和计算机网络技术提出了解决方案。文章共分三大部分：第一部分论述农电企业会计电算化应用的现状；第二部分从硬件、软件、制度三方面具体分析农电企业会计电算化应用存在的问题；第三部从硬件、软件、制度三方面提出农电企业会计电算化应用改进的对策。文章力求从实际出发，发掘现实问题，提出可行方案。
 
关键词：电算化；硬件；软件；制度

The application of computerized accounting in county electricity enterprises
——An example of Fushun County electricity bureau

Abstract
 China's electricity enterprises have basically achieved the computerization, because project for upgrading urban and rural power grids, the progress with financial work, development of network applications, as well as the constant emergence of new technologies, new methods,  new system have brought up many new problems, computerized accounting system has put forward higher requirements. Computerized accounting of Liaoning Province county electricity enterprises after seven years of development has became a system, but it is only used in place of manual accounting. Not aware of the important of establishing a complete accounting information system to enterprises is to provide information more timely and effectively for decision-making and enterprise management. In this paper, a new computerized accounting theory is used to analyze the computerized accounting work of Liaoning Province county electricity enterprises, found a number of questions, and then propose a solution with the latest computerized accounting and computer network technology. The article is divided into three parts: The first part, the condition of computerized accounting in county electricity enterprises; the second part, analysis the existing problems about computerized accounting of county electricity enterprises from hardware, software and system; the third part, propose a solution about computerized accounting of county electricity enterprises from hardware, software and system. The article sought to proceed from reality, explore practical issues, proposed feasible options.
 
Key words: Computer; hardware; software; system

目    录
摘    要 I
Abstract II
1农电企业会计电算化应用现状概述 1
1.1县级农电企业基本概况 1
1.1.1抚顺县农电局经营情况概述 2
1.1.2抚顺县农电局财务机构概述 2
1.1.3县级农电企业财务核算概述 3
1.2县级农电企业会计电算化应用概述 4
1.2.1县级农电企业会计电算化实施概述 4
1.2.2县级农电企业财务信息管理概述 5
2农电企业会计电算化问题分析 6
2.1会计电算化硬件不完善 6
2.1.1县级农电企业硬件基础不完善 6
2.1.2辽宁农电系统硬件基础不完善 7
2.2会计电算化软件不完善 7
2.2.1实时性差 7
2.2.2全面性差 8
2.2.3可比性差 8
2.3会计电算化制度不完善 9
2.3.1缺少财务软件二次开发制度 9
2.3.2缺少电算系统故障应急制度 10
3农电企业会计电算化完善建议 11
3.1会计电算化硬件建设 11
3.1.1县级农电企业的硬件基础建设 11
3.1.2辽宁农电系统的硬件基础建设 12
3.2会计电算化软件建设 13
3.2.1新系统开发方式 13
3.2.2新系统框架 14
3.2.3子系统描述 14
3.2.4新系统应用 18
3.3会计电算化制度建设 18
3.3.1财务软件二次开发制度建设 18
3.3.2电算系统故障应急制度建设 20
结论 23
参考文献 24
致    谢 25

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