武汉科技大学本科毕业论文摘要会计电算化是以电子计算机为主的电子技术和信息技术应用到会计实务中的简称。本文简单介绍了会计电算化的含义及其国内外发展历程，通过与手工会计系统的比较，总结出电算化在实务处理中的重要作用。目前，由于会计电算化的积极作用，其在社会经济中的运用越来越广泛，起着越来越重要的作用，但由于我国电算化起步较晚，逐步显现出其运用过程中的问题。本文针对我国会计电算化应用现状中出现的问题，从三个方面着重论述①财务软件本身问题，比如内部控制制度不健全，软件通用性差；②人们意识、素质问题，如缺乏高素质复合型人才：③国际化问题等一系列问题进行阐述并加以分析，提出了切实可行的解决措施，使企业在其经营管理中能够更加顺利地推行会计电算化，促进我国会计电算化事业向更深层次发展。随着信息技术、科技的进一步发展。会计电算化面临巨大的变革和广阔的发展前景。本文综合国内外形势，对我国会计电算化发展过程中出现的如管理信息系统与会计电算化系统相结合：网络化会计：财务软件标准化、国际化等新的发展趋势进行了探讨，并提出了完善会计电算化的建议。关键词：会计电算化：内部控制：发展趋势：网络会计》武汉科技大学本科毕业论文AbstractAccounting computerization focus on electronic computer which is the abbreviation ofthe application of electronic computer and modern data-processing techniques.This paperdescribes the meaning of computerized accounting and the implications of the developmentprocess simply.Through comparing the accounting system with manual comparison ofcomputerization in practice,this paper summed up the important role of processingAt present,Due to the positive role of computerized accounting which plays anincreasingly important role in the socio-economic.It is more and more widely used.Butbecause of its late start,computerization gradually exposes its problems in the process of use.This paper is for the problems of status quo of China's Accounting application and focuses onthe three aspects.DThe problems of financial software itself such as the imperfection of theinternal control systems and poor general using of software;2The problems of people'sthinking and diathesis such as lacking of high-qualified and versatile person;3Theexplanation is about serials international issues.This paper proposed some usefulmeasurements to solve these problems in order to use Computerized Accounting moresuccessfully in company's'business management and promote the cause of our computerizedaccounting to a deeper level.With the further development of information technology,Computerized Accounting willfaces to enormous changes and broad prospects for development.This paper combines thedomestic situation with abroad situation to discuss the development of our Accountingprocess,such as management information systems,computerized accounting systems,network accounting and financial software standardization,the new trends of the developmentof the internationalization.And put forward some suggestion to improve the accountingcomputerizationKey words:Computerized Accounting;Internal Control;Development Trends;Network Accounting武汉科技大学本科毕业论文目录1绪论…1.1选题目的及意义11.2国内外文献综述1.2.1国外文献综述1.2.2国内文献综述1.3本文研究内容.…2会计电算化理论概述.32.1会计电算化的概念…2.2国内外会计电算化的发展.…42.2.1国外会计电算化的发展2.2.2国内会计电算化的发展42.3会计电算化的重要作用2.4会计电算化与传统手工会计关系2.4.1两者的联系.62.4.2两者的区别3我国会计电算化现状及问题3.1现状及问题.83.1.1财务软件问题83.1.2意识问题3.1.3国际化问题113.2解决方案114会计电算化的发展趋势及对策.144.1发展趋势4.2完善会计电算化对策5结论.17参考文献致谢.21