| 我国会计电算化存在的问题及对策 |
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| 引用本文： | 丛彪,宋秀芬.我国会计电算化存在的问题及对策[J].税务与经济,2005(2):77-78. |
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| 作者姓名： | 丛彪 宋秀芬 |
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| 作者单位： | 1. 长春税务学院,财务处,吉林,长春,130021
2. 吉林司法警官高等职业学院,财务处,吉林,长春,130062 |
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| 摘 要： | 我国会计电算化存在的问题有:对会计电算化认识不到位,会计电算化基础管理工作十分薄弱,缺乏会计电算化专业人才,会计软件存在缺陷。因此,我国应采取进一步完善会计电算化的配套法规,创造良好的会计信息系统运行环境,建立健全内部控制制度,加大对"复合型"会计电算化人才的培养等对策,以便使我国会计电算化尽快得到推广和应用。
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| 关 键 词： | 会计电算化 会计软件 会计信息系统 |
| 文章编号： | 1004-9339(2005)02-0077-02 |
| 修稿时间： | 2004年4月29日 |
The Problems and Countermeasures in Our Computerized AIS |
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| CONG Biao,SONG Xiu-fen.The Problems and Countermeasures in Our Computerized AIS[J].Taxation and Economy,2005(2):77-78. |
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| Authors: | CONG Biao SONG Xiu-fen |
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| Institution: | CONG Biao~1,SONG Xiu-fen~2 |
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| Abstract: | The problems existing in our computerized AIS are the lack knowledge of computerized AIS,weak management on it,short of the professional staff,defect of the accounting soft-ware.Therefore,the code matched with the computerized AIS should be perfected,accounting information system should be promoted,the internal control system should be set up,the training for the professional comprehensive staff should be emphasized in order to put our computerized AIS into popularization and application. |
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| Keywords: | computerized accounting information system accounting soft-ware accounting information system |
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