浅谈网络时代的会计电算化

内容摘要·························································2

关键词···························································2

1.会计电算化的基本理念···········································3

2.会计电算化的发展状况···········································3

2.1现状··························································3

2.2未来趋势······················································3

2.2.1会计电算化本身发展的必然趋势································3

2.2.2是现代管理会计普及应用的需要································3

2.2.3为经营自理提供科学的决策依据································3

3.会计点算化存在的问题···········································4

3.1会计软件存在缺陷··············································4

3.2发展电算化会计要解决好与电算化审计之间的关系··················4

3.3网络环境下电算化系统内控的新问题······························4

4.对策和建议······················································5

4.1进一步完善会计电算化的配套法规·································5

4.2建立健全电算化模式下的规章制度，形成良好的内控环境·············6

4.3会计软件的开发·················································6

4.4加强会计电算化审计·············································6

4.5使系统开放并使会计软件具有国际水准·····························6

4.6完善网络功能并增强网络安全防范能力·····························6

4.7要站在企业信息化的战略高度来推动电算化会计的发展···············7

5.总结·····························································8

参考文献···························································9

内 容 摘 要

内容摘要：以网络化、数字化的应用为标志，人类已进入了网络时代。在这个时代，传统的企业管理模式、经营方式发生了改变，作为企业管理信息系统重要组成部分的电算化会计，必然受到影响。本文初步探讨了在网络时代条件下，我国会计电算化发展过程中存在的主要问题，并针对存在的问题提出了具体的解决对策和建议，以消除影响会计电算化事业发展的不利因素，推进会计电算化工作更快更好地向前发展。

关键词：网络时代 会计电算化 电子商务 对策