摘要
随着我国互联网技术、电子商务在全国范围内的普及和信息技术的高度发展,操作简单、功能单一的传统会计电算化早已不再适应当前高速发展的社会经济生活。以互联网技术、电子商务技术为基础,充分利用信息化时代下的海量数据资源进行分析、管理、决策的网络化、智能化会计电算化信息系统已成为我国会计电算化新的发展趋势。本文从新经济形势下我国当前会计电算化的发展现状入手,深入剖析我国会计电算化发展中存在的问题,并提出相应的建设性对策。
With the development of the internet technology, electronic commerce and information technology in China, the traditional accounting computerization with simple operation and single function is no longer adapted to the current rapid development of social and economical life. On the basis of the internet technology and electronic commerce technology, it has become a new developing trend of accounting computerization in our country to make full use of the mass data resources in the information age to analyze, manage and make decisions on the network and intelligent accounting computerization information system. This paper starts with the current situation of accounting computerization in our country under the new economic situation, then analyzes in detail the problems existing in the development, and finally discusses and puts forward some constructive countermeasures.
作者
刘若蕾
陈爱国
Liu Ruolei, Chen Aiguo(Jiangxi University of Finance and Economics, Jiangxi Nanchang 330013)
出处
《科技广场》
2017年第11期186-189,共4页
Science Mosaic
关键词
会计电算化
现状
问题
对策
Accounting Computerization
Current Situation
Problems
Countermeasures