| 我国中小企业会计电算化实施中常见问题及对策研究 |
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| 引用本文： | 张碧琳.我国中小企业会计电算化实施中常见问题及对策研究[J].佳木斯教育学院学报,2012(8):396-397. |
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| 作者姓名： | 张碧琳 |
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| 作者单位： | 兰州职业技术学院经济管理系 甘肃兰州 730070 |
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| 摘 要： | 随着会计电算化在社会经济管理地位的不断提高,作为企业内部控制手段之一的会计电算化,在提高财务工作者的劳动效率和减少财务风险方面的重要作用更加明显。但由于我国中小企业的信息意识差,信息管理技术落后,会计电算化还处在一个较低的层次上。本文就我国中小企业会计电算化实施的现状、常见的问题进行了客观分析,并针对具体问题提出了相关的对策。
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| 关 键 词： | 会计电算化 内部控制 问题 对策 |
The normal problems and solutions of to carry out small and middle sized enterprises’ accounting computerization |
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| Zhang Bi-lin.The normal problems and solutions of to carry out small and middle sized enterprises’ accounting computerization[J].Journal of Jiamusi Education Institute,2012(8):396-397. |
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| Authors: | Zhang Bi-lin |
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| Institution: | Zhang Bi-lin(Economic Management Department of Lanzhou Professional Technology College,Lanzhou Gansu,730070,China) |
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| Abstract: | with the social position of accounting computerization continues to improve in economic management,as the way of internal control in enterprise,accounting computerization plays more important part in improving financial workers labor efficiency and reducing financial risk.But because of our country’s small-sized enterprises poor awareness of information and backward technology of information management,accounting computerization is still in a lower level.This paper analyses the implementation status of accounting computerization and common problem in our country’s small and medium-sized enterprises and puts forward the solution according to the specific questions. |
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| Keywords: | accounting computerization internal control problems solution |
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