会计电算化工作可能出现的问题及对策 (2)

目    录

一、会计电算化的重要作用············································3

（一）促进会计核算手段的变革，提高会计核算工作效率·················3

（二）促进会计核算工作的标准统一，提高经营管理水平·················3

（三）促进会计工作的进一步发展，推动会计工作方法和观念的更新·······3

二、会计电算化存在的的问题··········································3

（一）会计基础薄弱，难以满足会计电算化的需要·······················3

（二）会计电算化发展不均衡·········································3

（三）相关的软件开发不成熟，使用混乱·······························3

（四）会计电算化档案管理不规范·····································3

（五）中小企业领导人员、财会人员的会计电算化知识缺乏···············3

三、 完善小微企业会计电算化工作的方案·······························3

（一）建立与会计电算化相适应的工作体系。····························3

（二）培养复合型人才队伍···········································4

（三）建立健全一套完整的电算化模式下的规章制度。····················4

（四）加强会计电算化档案的管理·····································4

（五）转变中小企业领导人员的观念，增加其会计电算化知识·············5

四、参考文献·······················································5

一、会计电算化的重要作用

（一）促进会计核算手段的变革，提高会计核算工作效率

会计核算工作数据量大，对准确性要求很高，要求提供会计信息的时间性较强。而电子计算机具有高速度、高效率和高容量的特点，对于数据的记录、 汇总排列、查询和对和存贮分析等方面，比手工操作的速度能够提高成千上万倍，并可随时从计算机中获取有关数据，能够大大提高会计数据处理的实效性和准确 性、