电算化会计档案管理的问题与对策研究——以恒瑞医药股份有限公司为例

摘要
计算机在会计领域的普及和应用，使得企事业单位的会计核算系统越来越多地被计算机所取代，会计电算化成为会计工作的发展方向，成为促进会计基础工作规范化和现代化的一种重要手段。为适应会计工作规范化、现代化的客观要求，伴随着电算化会计产生的与传统形式的会计档案既相互配合，又密切联系的全新的电算化会计档案管理成为会计工作发展的一个新的研究课题。
本文结合恒瑞医药拟对电算化会计档案管理中存在的电算化设备及系统上的问题、存储上的问题、会计档案管理人员方面的问题以及电算化档案管理制度的问题进行分析，深入分析了这些问题的成因，并试图找到相应的解决方案。
文章借鉴国内外研究成果，在理论指导实践的基础上，采用的是规范研究为主，规范研究和实证研究相结合，运用了归纳、类比等方法来阐述此论题。文章主要阐述了电算化会计档案管理中硬件、软件以及相关人员技能不足带来的各种问题，并就这些问题找寻解决方案。
加强电算化会计档案内容及安全管理，已成为会计档案管理工作的一项紧迫、复杂、长期的工作，我们应该健全电算化会计档案管理的法律法规，制定严格的内部管理制度，加强对电算化会计档案安全管理和控制，使电算化会计档案在各项工作中发挥作用。

关键词 会计电算化；会计档案管理；问题；对策

Abstract
In the field of computer application and popularization of accounting, business unit of accounting system is more and more computers replaced, accounting computerization become the development direction of the accounting work, promote standardization and modernization of accounting basis is a kind of important means. In order to adapt to the accounting work standardization and modernization, with the objective requirement of the computerized accounting with traditional forms of accounting archives is closely linked with each other, and the new computerized accounting archives management has become a new accounting research topic.
This paper is the HRH medical records management to be on the Computerized Accounting Computerized existing equipment and system problems, memory problems, the accounting records management issues and the issue of computerized records management system to analyze depth analysis of the causes of these problems and try to find the appropriate solution.
Based on the research results, in theory on the basis of the practice of guiding the normative research mainly is adopted, and the empirical research, using the combined method of induction, analogy to this topic, etc. This article mainly elaborated in the management of computerized accounting archives and the relevant personnel of hardware and software of various problems skill shortage, and find solutions to these problems.
Computerized accounting archives and strengthening the safety management, accounting archives management has become an urgent and complex, long-term work, we should perfect computerized accounting archives management of laws and regulations for the strict management system, to strengthen the internal management of computerized accounting archives and the safety control, computerized accounting archives in each work.

Keywords  computerization counting accounting records management problem countermeasure

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