企业会计电算化现状及成因分析

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摘要

小企业由于自身经济实力及管理水平的制约开展会计电算化的情况更不理

想。按目前的发展形势，很难完成国家财政部规定的到 2010 年力争 80%的基层

单位实现会计电算化的目标，会计电算化的优越性很难得到发挥。目前理论界

和实务界对于中小型企业会计电算化系统的实施情况有了一定的研究成果，但

研究成果较片面，主要集中在分析存在问题和提出一定的对策，且针对性不强，

大部分把中小型企业和中型企业放在一起分析。本文首先阐述论文的研究背景

和目的意义，提出论文的框架结构及所要用到的研究方法；然后对一些理论知

识的介绍，主要包括中小型企业的界定、中小型企业的生产经营特点、中小型企

业会计工作的特点、以及中小型企业开展会计电算化的意义等内容；之后分析

中小型企业开展会计电算化工作的现状，分析影响中小型企业产生上述原因的

因素；最好介绍促进中小型企业实施会计电算化的措施和模式选择，介绍了构

建会计电算化模式、在线租用财务软件模式、代理记账模式，分析了每种模式的

优缺点及适用范围，同时构建会计电算化系统模式的实施方案，内容包括会计

电算化系统运行的软硬件平台搭建、软件安装、会计电算化岗位及权限设置、替

代手工记账的程序方法、会计电算化软件操作流程等内容。

关键词：会计；电算化；代理记账

- I -

Abstract

Small businesses because of its economic strength and management constraints

of Accounting of the situation is even more unsatisfactory. According to the current

development situation, difficult to achieve under the Ministry of Finance in 2010 and

strive to achieve 80% of the grass-roots goal Accounting, Accounting superiority is

difficult to be achieved. Current theory and practice of small and medium enterprise

sector for the implementation of computerized accounting systems research results to

a certain extent, but more one-sided research, mainly in the analysis of problems and

proposed some countermeasures, and the pertinence and large part of the small and

medium enterprises and medium-sized enterprises together analysis. This first paper

described the research background and objectives of significance, presented papers to

the frame structure and the use of research methods; and then introduce some

theoretical knowledge, including the definition of small and medium enterprises,

small and medium enterprises in production and management features, small and

medium business accounting features, and small and medium enterprises to develop

the content of the meaning of Accounting; after the analysis of small and medium

enterprises to develop the status of electronic accounting, analysis on the SMEs to the

above factors; the best description for the Accounting for small businesses to

implement the measures and model selection, introduced computerized accounting

model building, online financial software rental model, bookkeeping, and analyze the

advantages and disadvantages of each model and application, while building the

accounting Computing system model implementation plan, including operation of

computerized accounting system software and hardware platform to build, software

installation, Accounting job and permission settings, alternative procedures manual

method of accounting, accounting computer software, operating procedures, etc .

Key words: Accounting; computerization; Bookkeeping

- II -

目录
引言............................................................................................................................3
1 论文的研究背景..................................................................................................................3
2 论文的研究意义..................................................................................................................3
3 相关的文献综述..................................................................................................................4
4 论文的研究内容..................................................................................................................7
论文的相关理论内容................................................................................................8
1 中小企业界定......................................................................................................................8
2 会计电算化的含义..............................................................................................................9
3 会计电算化和手工会计的差异........................................................................................10
中小型企业开展会计电算化的现状和成因分析...................................................11
1 会计电算化存在的问题....................................................................................................11
2 会计电算化存在的问题的成因........................................................................................11
中小型企业实施会计电算化的措施和模式选择..................................................16
1 构建会计电算化系统模式................................................................................................16
2 在线租用财务软件模式....................................................................................................17
3 进行会计代记账................................................................................................................19
政策建议..................................................................................................................21
结论.............................................................................................................................22
参考文献.....................................................................................................................23
致 谢............................................................................................................................24
- III -

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摘要：

摘要小企业由于自身经济实力及管理水平的制约开展会计电算化的情况更不理想。按目前的发展形势，很难完成国家财政部规定的到2010年力争80%的基层单位实现会计电算化的目标，会计电算化的优越性很难得到发挥。目前理论界和实务界对于中小型企业会计电算化系统的实施情况有了一定的研究成果，但研究成果较片面，主要集中在分析存在问题和提出一定的对策，且针对性不强，大部分把中小型企业和中型企业放在一起分析。本文首先阐述论文的研究背景和目的意义，提出论文的框架结构及所要用到的研究方法；然后对一些理论知识的介绍，主要包括中小型企业的界定、中小型企业的生产经营特点、中小型企业会计工作的特点、以及中小型企业开展会计电算化...

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