会计电算化在中小型煤矿企业中的应用  

Application of Computerized Accounting in Small and Medium-sized Coal Mining Enterprises

作　　者：刘晓红[1] 

机构地区：[1]河北能源职业技术学院,河北唐山063000

出　　处：《煤炭技术》2013年第7期295-297,共3页Coal Technology

摘　　要：随着科技发展和经济全球化的趋势,会计电算化逐渐成为企业信息化的关键。目前,发达国家中小型煤矿企业会计电算化已具有相当高水平,而我国大型煤矿企业的会计电算化水平才可以跟国际接轨,但中小型煤矿企业就有点差强人意了。由于资金紧缺、人力不足,加之管理手段的落后,中小型煤矿企业会计电算化发展存在着诸多阻碍。文章将以此为研究对象,并且给出相应的解决对策。With the development of science and technology and me trena oI economic globalization, accounting computerization has become the key of enterprise informatization.At present, the developed countries in the small coal mine enterprise accounting computerization has a very high level, but our country large-scale coal enterprise＇s accounting computerization level just conform with international, but small and medium-sized coal mine enterprises is just passable.Due to shortage of funds, lack of manpower and management means backward, small coal mine enterprise accounting computerization development exists many obstacles, this paper will take this as the obiect of study, and the corresponding countermeasures.

关 键 词：会计电算化 中小企业 信息化 

分 类 号：F232[经济管理—会计学]