【作者】 刘敏；

【导师】 李荣梅；

【作者基本信息】 辽宁大学 ， 会计学， 2011， 硕士

【摘要】 当今世界,科学技术的发展速度日趋加快,以信息技术为基础的经济全球化的进程势不可挡,经济发展正在向信息化、网络化方向迈进,信息技术已经成为社会各个领域发展不可缺少的重要力量。企业之间在规模、资金、质量、技术、信息等方面展开了激烈的竞争,在这些竞争内容中,信息技术的竞争已成为企业间综合实力竞争的重要内容。信息化水平越来越被人们所关注,它能够体现一个企业甚至一个国家的国际化水准和全面能力。在美国等发达国家,信息和网络技术,信息和网络服务在经济发展中起到无法替代的重要作用,工业等各个行业的管理和技术基础也随着信息技术的发展而产生巨大的变化。信息化是当今企业发展的方向,而信息化建设当中最重要的因素就是会计电算化,会计信息有助于企业内部管理当局加强经营管理,提高经济效益,一个企业正常运转所需的信息中有70%以上是由会计信息所提供的。小企业是促进市场竞争和市场经济的基本力量,给市场经济的繁荣带来公平竞争。小企业在我国国民经济中占有非常重要的地位,在中小企业尤其是小企业中实行会计电算化是提高我国综合国力的重要措施之一。本文分析方法包括横向比较法、理论分析和以问卷调查为主的实证分析。通过横向比较法对实施会计电算化三种模式进行比较,指出每种方式的优缺点和适用范围。通过查阅资料与进行实地问卷调查收集信息,了解小企业会计电算化系统的实施情况,研究哪些因素影响我国小企业会计电算化系统的实施以及在实施的过程中应注意的问题,并以一个小企业为例设计个性化的会计电算化系统。本文以小企业为研究对象,研究小企业实施会计电算化的影响因素,并有针对性的提出改进措施,促进小企业会计电算化事业的发展,提高我国小企业的整体竞争能力,进而促进我国企业经济建设的发展。本文共分以下几个部分:第一部分为绪论,阐述了本文的研究背景、研究意义、国内外研究现状以及研究方法;第二部分主要介绍小企业的划分标准、小企业的生产经营特点、会计工作的特点、会计电算化下对会计工作的要求以及小企业实施电算化的必要性等;第三部分通过实地进行调查问卷的方法,对小企业会计电算化实施情况进行实例分析,找出哪些因素影响企业会计电算化的开展以及实施会计电算化过程中存在的问题;第四部分主要研究完善小企业实施会计电算化系统的措施;第五部分介绍在构建会计电算化系统模式下以一个小企业为例设计个性化的会计电算化系统的实施方案;第六部分是结论部分,主要对全文的研究工作进行总结。本文通过对辽宁地区市地级城市的小企业开展会计电算化情况进行调查与分析,并结合理论研究,我们可以发现,目前许多因素制约着小企业会计电算化的开展,例如领导重视程度、资金、会计人员素质等。要改善小企业会计电算化系统实施状况就要针对以上影响因素制定具体的改进方案。通过调查分析可以发现,小企业会计电算化开展情况不容乐观,在已经实施了电算化系统的小企业当中,其开展情况也不是十分理想,存在着诸多问题,例如,提供的信息不能满足企业管理的需求,电算化系统存在安全隐患问题等。我国开发的电算化软件较高的追求通用性,对行业特点、业务特点考虑较少,而针对小企业而开发的个性化财务软件则是少之又少。适时的开展会计电算化业务,提高会计信息的及时性和准确性,是比较可行的方案。全面信息化是企业未来的发展方向,但全面信息化对小企业来说还为时尚早,因此不宜急于求成,一次投入大量资金推行ERP或类似的全面信息化建设。更多还原

【Abstract】 At present, Speed of the development of science and technology is very fast, with information technology-based process of economic globalization is irresistible, between enterprises in scale, capital, quality, technology, information, and engaged in a fierce competition, the content in these competitions, competition of information technology is very important. There is a growing level of attention to information, It can reflect the degree of a enterprise and the state. Information and network technology, information and network services is the main force of economic development, and it make industrial technology base change strikingly.Informatization is the enterprise development direction, it is the most important factor is among the accounting computerization. Accounting information will help the enterprise internal management authorities to strengthen management and improve the economic benefits. An enterprise in the normal operation of the information needed to more than 70 percent of the accounting information is provided.Small enterprise is to promote the market competition and market economy’s fundamental strength, it bring to market economy since fair competition. Small businesses in China’s national economy midpoint have a very important position. Carry out the accounting computerization in small businesses is one of the important measures to improve our country’s comprehensive power.This paper analysis methods including comparison method, theory analysis method and based on questionnaire of empirical analysis. Through three modes of the computerized accounting, and points out that the comparative advantages and disadvantages of each mode. Find out the factors of computerized accounting and the problems should be paid attention. Design the computerized accounting system of a small enterprise.This study is about small enterprise, it has analyzed the influencing factors of computerized accounting, has suggested that the measure must be constructed to boost the computerized accounting into practice further. Improve the competitiveness of small enterprises, promote national economic development the whole thesis consists of five parts:The first part is introduction about the research background, research status, and the definition of research subjects, research ideas and methods as well as research to briefly introduce the framework. The second part is introduction about criteria for the classification of small enterprises, features, and the requirements of accounting. The third part introduces factors of computerized accounting. Part IV is about improvements of computerized accounting. Part V introduces implement programs of computerized accounting. Part VI is article conclusion.Through the investigation and analysis found that computerized accounting system of small enterprises implementation is poor and there are many problems. For example the accounting information cannot meet the needs of enterprise management and the existing security problems. Developing the financial software ignore industry characteristics and business characteristics, and suitable for small enterprises business software rarely. Comprehensive informatization is the direction to the future development of the enterprise. Timely and appropriate conduct computerized accounting is very necessary.更多还原