我国管理型会计软件开发与应用现状分析

摘要
从我国1979年开始把计算机技术运用到会计领域至今，许多企业已初步实现了会计核算 ，它使会计人员解脱了一些手工计算和数据抄写工作，但是，会计电算化利用包括会计信息在内的各种信息为企业的经营控制和管理决策服务的优势还远未发挥出来。另一方面，现有的的会计在表面上和传统手工系统有了很大的区别，但实质上，仅仅是会计处理手段改变，现代会计体系把会计分为财务会计和管理会计两个子系统，而现在电算化一直停留在财务会计分析子系统，没涉及管理会计子系统的预测、决策、规划和分析。也就限制和失去了发展电算化的意义。因而，以发展的眼光上看，企业应建立两个子系统并予以有机结合，运用这些财会资料，建立适应管理需要的会计模型，使电算化会计从核算型向管理型发展。本文就管理型会计软件应具备的的特点，会计软件的转型存在的困难，为解决问题采取的有效对策加以探讨。

关键词：管理型会计软件；转型；会计电算化；对策

Our country manages accountant
the software development and
the application present situation analysis
ABSTRACT
In 1979 starts from our country the computer technology to utilize to the accounting field until now, many enterprises have realized the accounting initially, it caused the accounting personnels to extricate some manual computations and the data clerical work, but, the accounting computerization use served including accounting information's each kind of information for enterprise's operational control and the management decision the superiority far has not displayed. On the other hand, existing accountant had the very big difference on the surface with the traditional manual system, but materially, merely is accountant processes the method change, modern accountant the system divides into accountant financial inventory accounting and management accounting two sub-systems, but the present computerization has paused in financial inventory accounting analyzes the subsystem, has not involved management accounting subsystem's predict that the decision-making, the plan and the analysis. Also limited and has lost the development computerization significance. Therefore, develops in the judgment looked that the enterprise should establish two sub-systems and give the organic synthesis, utilizes these finance and accounting material, establishes accountant who the adaptation management needs model, causes computerization accountant from the calculation to the management development. This article the software should have on management accountant characteristic, accountant software's reforming existence difficulty, to solve the effective remedy which the question adopts to discuss.

Key word: Management；accountant；software；Reforming；Accounting computerization；Countermeasure

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