【作者】 高建立；

【导师】 赵建娜；

【作者基本信息】 华北电力大学（河北） ， 管理科学与工程， 2009， 硕士

【摘要】 本文以促进小型企业科学实施会计电算化系统为根本目的,对小型企业实施会计电算化的现状进行了较深入的调查,在此基础上系统地分析了影响小型企业实施会计电算化的因素,并从影响因素入手,提出了促进小型企业进一步实施会计电算化的措施。根据小型企业规模、经营特点、管理需求等不同设计了三种模式:构建会计电算化系统模式、在线租用财务软件模式及代理记账电算化模式,分别分析了三种模式的优缺点,根据每种模式的特点指出了其适用范围,以及不同模式内部会计控制的内容。最后以构建会计电算化系统为例,设计了小型企业的会计电算化系统实施方案。更多还原

【Abstract】 It is the fundamental purpose that the system of computerized accounting is implemented in the small enterprise in this paper. The investigation has been carried out deeply in the aspect of the current situation implemented the computerized accounting. On this basis, it has analyzed the influencing factors of implementation, has suggested that the measure must be constructed to boost the computerized accounting into practice further. According to the scale of small enterprise, operating characteristics, management needs, etc, three patterns have been designed. For example, construction computerized accounting system model, online financial software rental model and agent accounting computerized model. It has analyzed three patterns excellent and shortcomings respectively, has pointed out the applicable scale and the content of internal accounting controls according to characters of each model. At last, it turns the system into an example in order to structuring the scheme to implement computerized accounting in the small enterprise更多还原