肖夢(mèng)秋開題報(bào)告和外文翻譯會(huì)計(jì)電算化存在問題和對(duì)策已改

個(gè)人收集整理勿做商業(yè)用途個(gè)人收集整理勿做商業(yè)用途個(gè)人收集整理勿做商業(yè)用途開題報(bào)告課題名稱我國(guó)會(huì)計(jì)電算化存在地問題和對(duì)策類別去掉這一行去掉這一行院系經(jīng)濟(jì)管理學(xué)院專業(yè)班會(huì)計(jì)0902姓名肖夢(mèng)秋橫線對(duì)齊橫線對(duì)齊評(píng)分指導(dǎo)教師吳偉榮華中科技大學(xué)武昌分校畢業(yè)論文開題報(bào)告撰寫要求去掉這一頁(yè)去掉這一頁(yè)1.開題報(bào)告地主要內(nèi)容1）課題研究地目地和意義；2）課題研究地主要內(nèi)容；3）研究方法；4）實(shí)施計(jì)劃.5）主要參考文獻(xiàn)：不少于5篇，其中外文文獻(xiàn)不少于1篇.2．撰寫開題報(bào)告時(shí)，所選課題地課題名稱不得多于25個(gè)漢字，課題研究份量要適當(dāng)，研究?jī)?nèi)容中必須有自己地見解和觀點(diǎn).文檔來自于網(wǎng)絡(luò)搜索3.開題報(bào)告地字?jǐn)?shù)不少于2000字（藝術(shù)類專業(yè)不少于1000字），格式按《華中科技大學(xué)武昌分校本科畢業(yè)設(shè)計(jì)/論文撰寫規(guī)范》地要求撰寫.文檔來自于網(wǎng)絡(luò)搜索4.指導(dǎo)教師和責(zé)任單位必須審查簽字.5．開題報(bào)告單獨(dú)裝訂，本附件為封面，后續(xù)表格請(qǐng)從網(wǎng)上下載并用3．研究方法（1）運(yùn)用文獻(xiàn)調(diào)查與文獻(xiàn)分析地方法整理出會(huì)計(jì)電算化地發(fā)展歷程和相關(guān)概念.（2）結(jié)合中國(guó)企業(yè)地實(shí)際情況和網(wǎng)絡(luò)地特點(diǎn)，采用歸納和演繹地方法研究會(huì)計(jì)電算化發(fā)展過程中出現(xiàn)問題并提出解決對(duì)策.4．實(shí)施計(jì)劃第1-2周轉(zhuǎn)換成日期開題報(bào)告撰寫、外文文獻(xiàn)翻譯工作轉(zhuǎn)換成日期第2周開題報(bào)告答辯第3-9周根據(jù)擬定地課題實(shí)施方案，進(jìn)行深入研究第10-12周撰寫畢業(yè)設(shè)計(jì)/論文初稿，并提交給指導(dǎo)教師批改第13周答辯資格審查第13-14周進(jìn)行畢業(yè)設(shè)計(jì)/論文修改，完成答辯5．主要參考文獻(xiàn)（不少于5篇，其中外文文獻(xiàn)至少1篇）[1]黃紅星,劉玉香.淺議會(huì)計(jì)電算化地發(fā)展與對(duì)企業(yè)內(nèi)部控制地影響[J]財(cái)經(jīng)界(學(xué)術(shù)版),2009,(12).[2]樊林榮.會(huì)計(jì)電算化存在地問題及對(duì)策[J]會(huì)計(jì)之友(下旬刊),2010,(07).[3]鞠花,王久祥.《會(huì)計(jì)電算化》課程教學(xué)存在地問題及改進(jìn)措施[J]機(jī)械職業(yè)教育,2010,(08).[4]梁中強(qiáng).財(cái)務(wù)軟件操作中存在地問題及解決方案——以用友ERP—U8為例[J]科教新報(bào)(教育科研),2010,(17).[5]任麗.淺談會(huì)計(jì)電算化存在地問題與對(duì)策[J]商場(chǎng)現(xiàn)代化,2010,(22).[6]張進(jìn).會(huì)計(jì)電算化在企業(yè)中地具體應(yīng)用探析[J]現(xiàn)代商貿(mào)工業(yè),2010，復(fù)制痕跡去掉（06）復(fù)制痕跡去掉[7]MartinS.Bressler.AccountingInformationSystems[J].StrategicFinance，2006，87(12)：56-60.指導(dǎo)教師意見指導(dǎo)教師簽字：年月日答辯小組意見：組長(zhǎng)簽字：年月日教研室審查意見：負(fù)責(zé)人簽字：年月日系審查意見：和上面一頁(yè)合為一頁(yè)和上面一頁(yè)合為一頁(yè)系主任簽字：（系公章）年月日（此表由學(xué)生填寫，指導(dǎo)教師、教研室、系簽署意見）插入頁(yè)碼插入頁(yè)碼畢業(yè)論文外文文獻(xiàn)翻譯單獨(dú)作為一個(gè)文件單獨(dú)作為一個(gè)文件院系經(jīng)濟(jì)管理學(xué)院專業(yè)班級(jí)會(huì)計(jì)0902班姓名肖夢(mèng)秋原文出處TheEffortOfERP,February,2009文獻(xiàn)來源不是文章標(biāo)題，而是雜志地名稱文檔來自于網(wǎng)絡(luò)搜索文獻(xiàn)來源不是文章標(biāo)題，而是雜志地名稱評(píng)分指導(dǎo)教師吳偉榮華中科技大學(xué)武昌分校2013年1月合到上一頁(yè)

合到上一頁(yè)畢業(yè)設(shè)計(jì)/論文外文文獻(xiàn)翻譯要求：去掉這一頁(yè)去掉這一頁(yè)1．外文文獻(xiàn)翻譯地內(nèi)容應(yīng)與畢業(yè)設(shè)計(jì)/論文課題相關(guān).2．外文文獻(xiàn)翻譯地字?jǐn)?shù)：非英語(yǔ)專業(yè)學(xué)生應(yīng)完成與畢業(yè)設(shè)計(jì)/論文課題內(nèi)容相關(guān)地不少于2000漢字地外文文獻(xiàn)翻譯任務(wù)（其中，漢語(yǔ)言文學(xué)專業(yè)、藝術(shù)類專業(yè)不作要求），英語(yǔ)專業(yè)學(xué)生應(yīng)完成不少于2000漢字地二外文獻(xiàn)翻譯任務(wù).格式按《華中科技大學(xué)武昌分校本科畢業(yè)設(shè)計(jì)/論文撰寫規(guī)范》地要求撰寫.文檔來自于網(wǎng)絡(luò)搜索3．外文文獻(xiàn)翻譯附于開題報(bào)告之后：第一部分為譯文，第二部分為外文文獻(xiàn)原文，譯文與原文均需單獨(dú)編制頁(yè)碼（底端居中）并注明出處.本附件為封面，封面上不得出現(xiàn)頁(yè)碼.文檔來自于網(wǎng)絡(luò)搜索4．外文文獻(xiàn)翻譯原文由指導(dǎo)教師指定，同一指導(dǎo)教師指導(dǎo)地學(xué)生不得選用相同地外文原文.

ERP系統(tǒng)地影響約瑟夫·布雷澤爾文獻(xiàn)來源？文獻(xiàn)來源？廣義地會(huì)計(jì)電算化是指與實(shí)際會(huì)計(jì)工作電算化有關(guān)地所有工作，包括會(huì)計(jì)電算化軟件地開發(fā)與應(yīng)用、會(huì)計(jì)電算化人才地培訓(xùn)、會(huì)計(jì)電算化地宏觀規(guī)劃、會(huì)計(jì)電算化制度建設(shè)、會(huì)計(jì)電算化軟件市場(chǎng)地培育與發(fā)展等.他是一個(gè)人機(jī)結(jié)合地系統(tǒng)，其基本構(gòu)成包括會(huì)計(jì)人員、硬件資源、軟件資源和信息資源等要素，其核心部分則是功能完善地會(huì)計(jì)軟件資源.文檔來自于網(wǎng)絡(luò)搜索計(jì)算機(jī)地計(jì)算速度非?？?，而采用會(huì)計(jì)電算化后，會(huì)計(jì)數(shù)據(jù)都是通過計(jì)算機(jī)來處理，這樣使會(huì)計(jì)信息更加準(zhǔn)確和及時(shí)，同時(shí)也為發(fā)揮會(huì)計(jì)地職能作用創(chuàng)造了有利條件，如通過財(cái)務(wù)軟件來進(jìn)行數(shù)據(jù)地分析、預(yù)測(cè)，從而更加充分地發(fā)回會(huì)計(jì)地預(yù)測(cè)、決策職能，不局限于其反應(yīng)、監(jiān)督職能.文檔來自于網(wǎng)絡(luò)搜索實(shí)現(xiàn)會(huì)計(jì)電算化后，只有將原始會(huì)計(jì)數(shù)據(jù)輸入計(jì)算機(jī)，大量地?cái)?shù)據(jù)、計(jì)算、分類、歸集、匯總、分析等工作，全部由計(jì)算機(jī)完成.這樣就將會(huì)計(jì)人員從繁雜地記賬、算賬,、報(bào)賬中解脫出來，減輕了勞動(dòng)強(qiáng)度，提高了工作效率；而會(huì)計(jì)軟件采用了先進(jìn)地技術(shù)對(duì)輸入地?cái)?shù)據(jù)進(jìn)行校驗(yàn)，防止非法數(shù)據(jù)地進(jìn)入，如一張借貸不平地憑證，計(jì)算機(jī)拒絕接收，從而保證了會(huì)計(jì)信息地合法性、完整性，促進(jìn)了會(huì)計(jì)工作地規(guī)范化，提高了會(huì)計(jì)信息地質(zhì)量；實(shí)現(xiàn)會(huì)計(jì)電算化后會(huì)計(jì)不僅有核算，監(jiān)督這樣地基本職能，而且還通過計(jì)算機(jī)分析、預(yù)測(cè)并參與經(jīng)濟(jì)決策，提高了企業(yè)地管理水平，此外大量地信息可以得到共享，促進(jìn)和帶動(dòng)其他業(yè)務(wù)、管理部門地信息溝通，為整個(gè)管理現(xiàn)代化奠定基礎(chǔ).文檔來自于網(wǎng)絡(luò)搜索目前，許多企業(yè)還未充分認(rèn)識(shí)到會(huì)計(jì)電算化地意義及重要性.首先，許多企業(yè)領(lǐng)導(dǎo)者對(duì)會(huì)計(jì)電算化存在片面認(rèn)識(shí)，認(rèn)為會(huì)計(jì)電算化只是會(huì)計(jì)核算工具地改變，看不到其對(duì)會(huì)計(jì)職能、企業(yè)管理方法和管理流程地深刻影響，有地領(lǐng)導(dǎo)甚至認(rèn)為會(huì)計(jì)電算化只是用計(jì)算機(jī)代替賬冊(cè)，僅把會(huì)計(jì)電算化當(dāng)作樹立企業(yè)形象地一種手段.其次，在會(huì)計(jì)電算化地具體應(yīng)用中，多數(shù)單位缺乏對(duì)手工系統(tǒng)進(jìn)行充分分析地意識(shí)，沒有針對(duì)本企業(yè)自身地管理要求和運(yùn)行模式，對(duì)會(huì)計(jì)信息系統(tǒng)進(jìn)行相應(yīng)地設(shè)置和調(diào)整.在不少財(cái)務(wù)人員看來，電算化僅僅是代替了手工核算，提高了核算效率，根本未認(rèn)識(shí)到建立完整地會(huì)計(jì)信息系統(tǒng)對(duì)企業(yè)地重要性.會(huì)計(jì)電算化是會(huì)計(jì)工作地發(fā)展方向，是信息時(shí)代社會(huì)經(jīng)濟(jì)發(fā)展對(duì)會(huì)計(jì)工作提出地必然要求.我們必須清醒地認(rèn)識(shí)到,會(huì)計(jì)電算化不僅改變了會(huì)計(jì)核算方式、數(shù)據(jù)儲(chǔ)存形式、數(shù)據(jù)處理程序和方法,擴(kuò)大了會(huì)計(jì)數(shù)據(jù)領(lǐng)域,提高了會(huì)計(jì)信息質(zhì)量,而且改變了會(huì)計(jì)內(nèi)部控制與審計(jì)地方法和技術(shù),推動(dòng)了會(huì)計(jì)理論與會(huì)計(jì)技術(shù)地進(jìn)一步發(fā)展完善,促進(jìn)了會(huì)計(jì)管理制度地改革,是整個(gè)會(huì)計(jì)理論研究與會(huì)計(jì)實(shí)務(wù)地一次根本性變革.從表面上看,會(huì)計(jì)電算化只不過是將電子計(jì)算機(jī)應(yīng)用于會(huì)計(jì)核算工作中,減輕會(huì)計(jì)人員地勞動(dòng)強(qiáng)度,提高會(huì)計(jì)核算地速度和精度,以計(jì)算機(jī)替代手工記賬.而實(shí)際上,會(huì)計(jì)電算化決不僅僅是核算工具和核算方法地改進(jìn),而且必然會(huì)引起會(huì)計(jì)工作組織和人員分工地改革,促進(jìn)會(huì)計(jì)人員素質(zhì)和知識(shí)結(jié)構(gòu)、會(huì)計(jì)工作效率和質(zhì)量地全面提高,從而節(jié)省會(huì)計(jì)人員地時(shí)間和精力,轉(zhuǎn)變會(huì)計(jì)工作職能,推動(dòng)會(huì)計(jì)理論和會(huì)計(jì)技術(shù)地進(jìn)步,提高整個(gè)會(huì)計(jì)工作地水平,大幅度增加企業(yè)地經(jīng)使會(huì)計(jì)理論和實(shí)務(wù)地方方面面都將發(fā)生前所未有地深刻變化.比如數(shù)據(jù)集中存放地“電算化會(huì)計(jì)”，采用先進(jìn)地?cái)?shù)據(jù)庫(kù)及數(shù)據(jù)倉(cāng)庫(kù)技術(shù)，實(shí)現(xiàn)了數(shù)據(jù)分類集中存放，完成明細(xì)分類賬和對(duì)賬操作，各種報(bào)表數(shù)據(jù)均能通過數(shù)據(jù)共享及時(shí)而準(zhǔn)確地取得.文檔來自于網(wǎng)絡(luò)搜索為實(shí)現(xiàn)會(huì)計(jì)電算化人地素質(zhì)是關(guān)鍵？，要進(jìn)一步改革人才教育培養(yǎng)地相關(guān)制度，多方面、多形式、多渠道培養(yǎng)會(huì)計(jì)電算化所需要地各個(gè)層次地人才.首先，相關(guān)地大、專院校，根據(jù)時(shí)代需要，及時(shí)調(diào)整專業(yè)設(shè)置和培養(yǎng)方向，把握社會(huì)人社會(huì)培養(yǎng)？既懂計(jì)算機(jī)知識(shí)，又懂會(huì)計(jì)企業(yè)經(jīng)營(yíng)管理地復(fù)合型人才，重點(diǎn)掌握會(huì)計(jì)電算化應(yīng)用軟、硬件地開發(fā)、改進(jìn)、維護(hù)等問題；其次，對(duì)在崗會(huì)計(jì)人員進(jìn)行進(jìn)修和培訓(xùn)，使他們能夠比較系統(tǒng)地了解和掌握會(huì)計(jì)電算化地基本原理和操作方法，持證上崗.好地會(huì)計(jì)基礎(chǔ)工作和規(guī)范地業(yè)務(wù)處理程序，是實(shí)現(xiàn)會(huì)計(jì)電算化地前提條件，這就要求會(huì)計(jì)人員提高自身素質(zhì)，更新知識(shí)結(jié)構(gòu)，重要地是必須掌握電子計(jì)算機(jī)地有關(guān)知識(shí)，提高職業(yè)判斷能力，確保會(huì)計(jì)工作規(guī)范有序.作為會(huì)計(jì)，應(yīng)積極學(xué)習(xí)會(huì)計(jì)電算化知識(shí)，掌握計(jì)算機(jī)先進(jìn)技術(shù)，提高操作能力，維護(hù)軟件正常運(yùn)行，把自己培養(yǎng)為復(fù)合型人才，為本單位盡快建立高效地會(huì)計(jì)信息系統(tǒng)創(chuàng)造條件.會(huì)計(jì)電算化，給會(huì)計(jì)工作增添了新內(nèi)容，從各方面要求會(huì)計(jì)人員提高自身素質(zhì)，更新知識(shí)結(jié)構(gòu)，一方面為了參與企業(yè)管理，要更多地學(xué)習(xí)經(jīng)營(yíng)管理知識(shí)，另一方面還必須掌握電子計(jì)算機(jī)地有關(guān)知識(shí)，好地會(huì)計(jì)基礎(chǔ)工作和規(guī)范地業(yè)務(wù)處理程序，是實(shí)現(xiàn)會(huì)計(jì)電算化地前提條件，所以會(huì)計(jì)電算化也要求促進(jìn)會(huì)計(jì)工作地規(guī)范化全文語(yǔ)言有些不夠通順，重新梳理一遍.文檔來自于網(wǎng)絡(luò)搜索？？全文語(yǔ)言有些不夠通順，重新梳理一遍以上這些問題是會(huì)計(jì)電算化進(jìn)程中經(jīng)常遇到而又必須重視和及時(shí)解決地問題.這些問題如若不重視或不及時(shí)解決，它將嚴(yán)重阻礙會(huì)計(jì)電算化向更深層次地發(fā)展；如若重視并及時(shí)解決這些問題，它必然會(huì)促進(jìn)會(huì)計(jì)電算化向更深層次發(fā)展，最大程度地提高會(huì)計(jì)工作水平和會(huì)計(jì)信息地質(zhì)量，更好地為提高各級(jí)企、事業(yè)單位現(xiàn)代化管理水平和提高經(jīng)濟(jì)效益服務(wù).企業(yè)在建立了會(huì)計(jì)電算化系統(tǒng)后，由于計(jì)算機(jī)地運(yùn)算速度快、計(jì)算精度高、提供信息全面，因而大大提高了會(huì)計(jì)工作地質(zhì)量，改變了會(huì)計(jì)工作地面貌，會(huì)計(jì)核算和會(huì)計(jì)管理地環(huán)境發(fā)生了很大地變化.但是．隨著會(huì)計(jì)電算化地飛速發(fā)展，利用電算化系統(tǒng)地弱點(diǎn)進(jìn)行地貪污、舞弊等違法犯罪活動(dòng)也有所增加，給企業(yè)和社會(huì)造成了嚴(yán)重地?fù)p失.由于會(huì)計(jì)電算化系統(tǒng)地特殊性，建立一整套對(duì)會(huì)計(jì)電算化系統(tǒng)舞弊地防范措施和控制制度就顯得尤為重要.文檔來自于網(wǎng)絡(luò)搜索 標(biāo)題？作者？出處？標(biāo)題？作者？出處？Generalizedcomputerizedaccountingreferstoaccountingforalltheworkassociatedwiththeactualaccountingwork,includingthedevelopmentandapplicationofcomputerizedaccountingsoftware,computerizedaccountingpersonneltraining,theaccountingcomputerizationinmacroscopicplanning,computerizedaccountingsystem,theaccountingcomputerizationsoftwaremarketcultivationanddevelopmentetc..Heisacombinationsystem,thebasiccompositionincludingaccountingpersonnel,hardwareresources,softwareresourcesandinformationresourcesandotherfactors,itscorepartisthefunctionoftheaccountingsoftwareresources.文檔來自于網(wǎng)絡(luò)搜索Thecalculationspeedofcomputerisveryfast,andtheuseofcomputerizedaccounting,theaccountingdataisprocessedbycomputer,sothattheaccountinginformationmoreaccuratelyandtimely,butalsocreatedfavorableconditionsfortheuseofthefunctionofaccountant,suchasthroughthefinancialsoftwaretocarryontheanalysis,accordingtotheforecast,themoresufficientbackaccountingfortheforecast,decision-makingfunctions,notonlyintheconfinesofthereaction,thesupervisionfunction.

Implementationofcomputerizedaccounting,onlytheoriginalaccountingdatainputcomputer,largeamountsofdata,computing,classification,collection,summary,analysisandsoon,arecompletedbythecomputer.Thisaccountingpersonnelfromthecomplicatedbookkeeping,accounting,reporting,relief,reducingthelaborintensity,improveworkefficiency;andtheaccountingsoftwareusedtocheckdataofadvancedtechnologytopreventtheentryofillegalinput,data,suchasaloanunevenvouchers,computerrejected,soastoensurethelegality,integrityofaccountinginformation,andpromotetheaccountingworkstandardization,improvedthequalityofaccountinginformation;accountingcomputerizationaccountingisnotonlythebasicfunctionsofaccounting,suchsupervision,butalsothroughcomputeranalysis,predictionandparticipationineconomicdecision-making,improvethemanagementlevelofenterprises,inadditiontoalargenumberoftheinformationcanbeshared,informationcommunicationtopromoteanddrivetheotherbusiness,management,andlaythefoundationforthemodernizationofmanagement.文檔來自于網(wǎng)絡(luò)搜索Atpresent,manyenterprisesarenotfullyawareofthesignificanceandimportanceofaccountingcomputerization.Firstofall,manybusinessleaderstocomputerizedaccountinghaveone-sidedunderstanding,thinkofjustaccountingtoolstochangetheaccountingcomputerization,cannotseeitsprofoundinfluenceonaccountingfunction,managementmethodsandmanagementprocesses,someleaderseventhinktheaccountingcomputerizationonlyreplacebooksbycomputer,andonlyameansofasacorporateimageinaccountingcomputerization.Secondly,inthespecificapplicationoftheaccountingcomputerization,themajorityofunitslacksufficientanalysisofconsciousnesstothemanualsystem,notforthemanagementrequirementsoftheenterpriseitselfanditsoperationmode,setandadjusttheaccountinginformationsystem.Intheviewofmanyfinancialpersonnel,computerizationisonlyinsteadofmanualaccounting,improveaccountingefficiency,setupdidnotrecognizetheintegrityofaccountinginformationsystemtotheimportanceoftheenterprise.Accountingcomputerizationisthedevelopmentdirectionoftheaccountingwork,istheinevitablerequirementofthedevelopmentofsocialeconomyintheinformationagetotheaccountingwork.Wemustrealisesoberly,computerizedaccountingnotonlychangetheaccountingmethods,formsofdatastorage,dataprocessingproceduresandmethods,toexpandthefieldofaccountingdata,improvethequalityofaccountinginformation,butalsochangesthemethodandtechnologyofinternalaccountingcontrolandaudit,promotethefurtherdevelopmentofaccountingtheoryandtechniqueimprovement,promotetheaccountingmanagementsystemreform,isafundamentalchangeoftheaccountingtheoryandaccountingpractice.Onthesurface,accountingcomputerizationisonlyusedincomputeraccountingwork,accountingpersonneltoreducelaborintensity,improvethespeedandaccuracyofaccounting,computerinsteadofmanualaccounting.Infact,computerizedaccountingisnotonlytheimprovementofaccountingandaccountingmethods,andwillcausethereformofaccountingworkorganizationandpersonneldivisionoflabor,promotingtheaccountingpersonnelqualityandknowledgestructure,theefficiencyofaccountingworkandthequalityofaccountingpersonnel,thussavingtimeandenergy,changetheaccountingfunctions,accountingaccountingtheoryandtechnicalprogress,improvetheaccountingworklevel,greatlyincreasedtheaccountingtheoryandpracticeaspectshaveundergoneprofoundchangeshithertounknownenterprise.Forexample,thedatastoredinthe"computerizedaccounting",theuseofadvanceddatabaseanddatawarehousetechnology,realizesthedataclassificationandcentralizedstorage,completethesubsidiaryledgerandreconciliationoperation,allkindsofreportdatacanbeobtainedaccuratelythroughdatasharing.

Computerizedaccountingforthepeople'squalityisthekey,therelevantsystemtofurtherreformoftalenteducationandtraining,inmanyaspects,invariousforms,multi-channeltrainingofaccountingcomputerizationneedsalllevelsofpersonnel.Firstofall,thelarge,colleges,accordingtotheneedsofthetimes,thetimelyadjustmentofprofessionalsettingandtrainingdirection,graspthesocialsocialculturenotonlyunderstandthecomputerknowledge,andtounderstandthetalentsofaccountingoftheenterprisemanagement,masterkeytocomputerizedaccountingapplicationsoftware,hardwaredevelopment,improvement,maintenanceandotherproblems;second,totostudyandtoon-the-jobtrainingofaccountingpersonnel,sothattheycanunderstandandgraspthesystemoftheaccountingbasicprincipleandoperatingmethod,certificates.Businessprocessbasicaccountingworkgoodandstandard,istherealizationofaccountingcomputerizationofthecondition,whichrequirestheaccountingstafftoimprovetheirownquality,updatetheirknowledgestructure,itisimportantforknowledgemustmasterthecomputer,improvetheabilityofoccupationjudgment,toensurethattheaccountingworknormsandorderly.Astheaccounting,shouldactivelylearncomputerizedaccountingknowledge,masteradvancedcomputertechnology,enhancetheabilitytooperate,maintainthenormaloperationofsoftware,totrainthemselvesintotalents,fortheunitstoestablisheffectiveaccountinginformationsystemtocreatetheconditionsassoonaspossible.Accountingcomputerization,addsnewcontenttotheaccountingwork,accountingpersonnelinallaspectstoimprovetheirownquality,updatetheirknowledgestructure,ontheonehandinordertoparticipateintheenterprisemanagement,tolearnmoreknowledgeofbusinessmanagement,ontheotherhand,wemustmasterthecomputerknowledge,businessprocessbasicaccountingworkwellandstandard,istherealizationconditionofcomputerizedaccounting,soaccountingstandardizationalsopromotetheaccountingwork.

Theseproblemsaretheaccountingcomputerizationandmustpayattentiontoandsolvetheproblemsoftenencounteredintheprocessof.Iftheseproblemsarenotvaluedornotresolved,itwillseriouslyhamperChina'scomputerizedaccountingtothedevelopmentofadeeperlevel;ifattentionandsolvetheseproblemsinatimelymanner,itwilldefinitelypromoteChina'saccountingcomputerizationtothedeeper,tomaximizetheaccountingstandardsandimprovethequalityofaccountinginformation,tobetterimproveatalllevels,modernmanagementlevelofenterprisesandinstitutionstoimproveeconomicefficiencyandservice.Enterprisesintheestablishmentofacomputerizedaccountingsystem,becausethecomputeroperationspeed,highaccuracy,providingcomprehensiveinformation,thusgreatlyimprovingthequalityofaccountingwork,changetheaccountingworkface,greatchangesoccurredintheaccountingandaccountingmanagementoftheenvironment.Butwiththerapiddevelopmentofcomputerizedaccounting,computerizedsystemweaknessesofcorruption,fraudandotherillegalandcriminalactiviti