互联网时代会计电算化面临的机遇和挑战  

Opportunities and Challenges Faced by Accounting Computerization in Internet Age

作　　者：刘志[1] 张兆青[1] LIU Zhi;ZHANG Zhaoqing(Zaozhuang Vocational College of Science ＆Technolog)

机构地区：[1]枣庄科技职业学院,枣庄277599

出　　处：《北京印刷学院学报》2018年第4期90-92,共3页Journal of Beijing Institute of Graphic Communication

摘　　要：目的:随着互联网普及,会计电算化得到行业广泛应用,有必要梳理会计电算化的应用现状及问题,以此推进会计电算化运行模式的创新发展。方法:采用文献梳理法,对前人的相关研究进行综合分析,找出问题的关键点,然后进行具体分析,提出相应的解决措施。结果:会计电算化存在的主要问题:1)安全性能较差;2)高素质专业技术人才缺乏;3)相关的管理制度不健全。结论:会计信息化将会演化成为会计电算化未来主要发展方向。Objective：With the popularization of Internet,accounting computerization has been widely applied in the industry.It is necessary to sort out the application status of computerized accounting and problems,so as to promote the innovation and development of accounting computerization mode.Methods：The literature review was used to analyze the related research of the predecessors,identify the key points of the problem,then carry out specific analysis and propose corresponding solutions.Results：The main problems of computerized accounting were as follows：1） poor safety performance;2） lack of high-quality professional and technical talents;3） imperfect related management system.Conclusion：Accounting informatization will evolve into the main direction of accounting computerization in the future.

关 键 词：互联网 会计电算化 应用前景 问题 

分 类 号：F23[经济管理—会计学]