小企业会计电算化系统实施研究

随着改革开放30多年来的快速发展,小企业在我国国民经济中占有非常重要的地位,是促进市场竞争和发展市场经济的基本力量。但是,我国小企业整体经济效益偏低偏差,经营管理水平相对不高,很重要的一个原因就是相当一部分小企业仍采用手工记账模式而没有实施会计电算化。本文正是基于此背景,详细阐述了我国小企业会计电算化系统实施现状及存在的主要问题,分析了影响小企业会计电算化系统实施的因素,并据此提出了一些促进小企业实施会计电算化系统的对策和措施,以便提高中国广大小企业的整体竞争力。

Small business research about implementation of computerized accounting system

with the rapid development of reform and opening up 30 years, small business occupies a very important position in China＇s national economy, is the basic force to promote the market competition and the development of the market economy. However, the small business enterprise of our country overall economic benefits low bias, the management level is not high, a very important reason is that a considerable number of small businesses still use manual entry mode without the implementation of computerized accounting. This article is based on this background, elaborated on China＇s small enterprise accounting system and the status of implementation of existing problems, analysis of the impact of small business accounting factors in the process of system implementation, and puts forward some promoting small enterprise accounting computerization system of policies and measures, so as to improve the overall the competitiveness of China＇s large size enterprises.