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摘 要
會(huì)計(jì)電算化是以電子計(jì)算機(jī)為主的現(xiàn)代電子技術(shù)和信息技術(shù)應(yīng)用到會(huì)計(jì)實(shí)務(wù)的簡(jiǎn)稱,是電子計(jì)算機(jī)代替人工實(shí)現(xiàn)報(bào)賬、記賬、算賬、查賬以及部分需由人工完成的對(duì)會(huì)計(jì)信息(數(shù)據(jù))的統(tǒng)計(jì)、分析、判定乃至提供決策的過程。它的使用,使會(huì)計(jì)職員從繁重的手工勞動(dòng)中解脫出來,核算手段和財(cái)務(wù)治理決策的現(xiàn)代化使收集、整理、傳輸、反饋的會(huì)計(jì)信息更正確、更及時(shí),為治理者提供所需的會(huì)計(jì)信息,更好地實(shí)現(xiàn)其參與治理、決策的職能。發(fā)展并完善企業(yè)會(huì)計(jì)電算化制度是改變會(huì)計(jì)工作滯后于企業(yè)經(jīng)營管理的需要，是提高企業(yè)經(jīng)濟(jì)效益和市場(chǎng)競(jìng)爭(zhēng)實(shí)力的關(guān)鍵措施之一。
xx醫(yī)療經(jīng)銷有限公司是一家中小企業(yè)，現(xiàn)階段企業(yè)整體經(jīng)濟(jì)效益不高，會(huì)計(jì)電算化應(yīng)用水平也有待完善，會(huì)計(jì)電算化提供的信息質(zhì)量不能及時(shí)高效地滿足經(jīng)營決策的需要，會(huì)計(jì)信息提供不及時(shí)，信息質(zhì)量差，企業(yè)做決策時(shí)脫離了財(cái)務(wù)信息的有效支持，主要依靠領(lǐng)導(dǎo)人的管理經(jīng)驗(yàn)進(jìn)行。本文通過分析其會(huì)計(jì)電算化發(fā)展現(xiàn)狀，找出制約其會(huì)計(jì)電算化制度發(fā)展的因素，進(jìn)而提出相關(guān)的解決措施及實(shí)施方案，希望能促進(jìn)企業(yè)會(huì)計(jì)電算化的發(fā)展，提高整體競(jìng)爭(zhēng)能力，促進(jìn)企業(yè)經(jīng)濟(jì)建設(shè)的發(fā)展。

【關(guān)鍵詞】 會(huì)計(jì)電算化 問題 對(duì)策
Abstract
Accounting computerization is mainly the electronic computer of modern electronic technology and information technology is applied to practical accounting abbreviation, is a computer to replace artificial realize reimbursement, bookkeeping, accounts, audits and some need by artificial completed to accounting information (data)statistics, analysis, judgement and even provide the decision-making process. Its use accounting clerk from heavy manual labor freed, accounting and financial management means the modernization of the decision to collecting, sorting, transmission, and feedback of accounting information, the more timely, more right for the controller provides the required accounting information, better realize their participation in management, the function of the decision. To develop and perfect the enterprise accounting computerization system is change accounting work lags behind the needs of the business management in enterprise, is to improve the enterprise economic benefits and the market competition strength of one of the key measures.
ShangHong medical distribution Co., LTD is a small and medium-sized enterprise, the enterprise overall economic efficiency is not high, computerized accounting application level also needs to be perfect, computerized accounting information quality can't provide timely and efficiently meet the needs of the business decisions, provide accounting information is not seasonable, poor quality of information, enterprise made decisions from the financial information of the effective support, rely mainly on the leaders of management experience. This paper analyzes the present situation of the development of computerized accounting, and find out the restrict its accounting computerization system development factors, and then put forward the related measures and implementation plan, hope to promote the development of the enterprise accounting computerization, advance the whole competition ability, promoting enterprise the development of economic construction.
Keywords Computerised Accounting Problem Countermeasure
目 錄
摘 要 I
Abstract II

第1章 緒論 1
1.1 選題背景 1
1.2 國內(nèi)外研究現(xiàn)狀 3
1.2.1 國外研究現(xiàn)狀 3
1.2.2 國內(nèi)研究現(xiàn)狀 4
1.3 研究的目的、意義和方法 5
1.3.1 研究目的 5
1.3.2 研究意義 5
1.3.3 研究方法 6
第2章 會(huì)計(jì)電算化的相關(guān)理論 7
2.1 會(huì)計(jì)電算化概述 7
2.1.1 會(huì)計(jì)電算化的含義 7
2.1.2 會(huì)計(jì)電算化開發(fā)原則 7
2.1.3 會(huì)計(jì)電算化的特點(diǎn) 7
2.2 會(huì)計(jì)電算化理論 8
2.2.1 系統(tǒng)管理 8
2.2.2 總賬 9
2.2.3 往來及薪資管理 9
2.2.4 固定資產(chǎn)管理 9
2.2.5 財(cái)務(wù)報(bào)表及財(cái)務(wù)分析 9
2.3 會(huì)計(jì)電算化的意義 10
2.3.1 提高了會(huì)計(jì)信息的及時(shí)性和相關(guān)性 10
2.3.2 豐富了會(huì)計(jì)信息的內(nèi)容 10
2.3.3 充分發(fā)揮會(huì)計(jì)的職能 11
第3章 xx醫(yī)療會(huì)計(jì)電算化現(xiàn)狀及存在的問題 12
3.1 xx醫(yī)療概況及會(huì)計(jì)電算化現(xiàn)狀 12
3.1.1 xx醫(yī)療概況 12
3.1.2 xx醫(yī)療會(huì)計(jì)電算化現(xiàn)狀 12
3.2xx醫(yī)療會(huì)計(jì)電算化使用中存在的問題 13
3.2.1 會(huì)計(jì)電算化起步晚 13
3.2.2軟件功能不完善 14
3.2.3會(huì)計(jì)電算化數(shù)據(jù)安全存在問題 14
3.2.4 電算化基礎(chǔ)管理工作薄弱 16
3.3xx醫(yī)療會(huì)計(jì)電算化存在問題的成因 16
3.3.1 企業(yè)領(lǐng)導(dǎo)不重視 16
3.3.2 電算化系統(tǒng)管理制度不夠完善 17
3.3.3 財(cái)會(huì)人員整體素質(zhì)有待提高 17
3.3.4 電算化內(nèi)部控制制度尚未健全 18
3.3.5忽視會(huì)計(jì)電算化軟件的管理功能 18
第4章 完善xx醫(yī)療會(huì)計(jì)電算化制度的對(duì)策 19
4.1 完善xx醫(yī)療會(huì)計(jì)電算化控制體系 19
4.1.1 建立健全的電算化模式下的規(guī)章制度 19
4.1.2 建立會(huì)計(jì)電算化管理制度 19
4.2 加強(qiáng)xx醫(yī)療會(huì)計(jì)電算化基礎(chǔ)管理工作 20
4.2.1 加大對(duì)復(fù)合型會(huì)計(jì)電算化人才的培養(yǎng)力度 20
4.2.2 加強(qiáng)會(huì)計(jì)電算化系統(tǒng)輸入管理 21
4.2.3 加強(qiáng)會(huì)計(jì)電算化系統(tǒng)輸出管理 21
4.2.4加快財(cái)務(wù)軟件由核算型向管理型的轉(zhuǎn)化 21
4.3加強(qiáng)會(huì)計(jì)電算化內(nèi)部控制制度的管理 22
4.3.1 完善硬件和軟件的內(nèi)部控制 22
4.3.2 加強(qiáng)會(huì)計(jì)數(shù)據(jù)的安全維護(hù) 23
4.3.3 明確劃分會(huì)計(jì)電算化系..