| 会计信息化发展的制约因素分析及对策研究 |
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| 引用本文： | 张洁红. 会计信息化发展的制约因素分析及对策研究[J]. 财会通讯, 2006, 0(7) |
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| 作者姓名： | 张洁红 |
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| 作者单位： | 通州建总集团有限公司 江苏南通226011 |
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| 摘 要： | 会计信息系统作为企业管理信息系统的核心子系统,在现代企业决策中处于中心和主导地位。但目前我国企业的会计信息化在发展的道路上存在着许多障碍,不能真正发挥会计信息化对增强企业核心竞争力的作用。本文从传统会计电算化滞后于现代信息管理要求等方面,剖析了制约我国企业会计信息化发展的因素,并提出了相关对策。
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| 关 键 词： | 会计信息化 制约因素 对策分析 |
Restriction Elements Analysis and Countermeasure Study of Development of Infornationalized Accounting |
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| Zhang Jiehong. Restriction Elements Analysis and Countermeasure Study of Development of Infornationalized Accounting[J]. Communication of Finance and Accounting, 2006, 0(7) |
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| Authors: | Zhang Jiehong |
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| Abstract: | Accounting information system plays a leading role in modern enterprises decision. However, present accounting information in our country cannot strengthen the enterprise competitiveness effectively. This essay analyses the factors which restrict the development of accounting information in our enterprises as the traditional accounting computerization lags behind the requirement of modern information management. Furthermore, it also puts forward some countermeasures. |
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| Keywords: | Accounting infornationalize Restriction elements Countermeasures analysis |
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