新经济下我国会计电算化存在的问题及对策研究
摘要： 我国会计电算化经过了近20年的实践、探索已取得了很大的发展，但由于我国会计电算化起步较晚，加之收到了长期封建思念的影响，闭关锁国，自给自足，没能及时引进西方先进文化及科学技术，发展速度没能赶上西方发达国家。随着互联网、电子商务的飞速发展，新的经济现象在不断出现。新经济的兴起，使产业结构从物质经济转向知识和信息经济，它所产生的影响已经在整个经济领域蔓延开来。以知识、信息和创新为基础的新的经济体系对会计工作产生了巨大的影响，同时，也对会计电算化提出了更高的要求。本文针对此类问题对我国会计电算化进行分析，并提出相应的解决措施，如：完善相关法规政策、提高软件开发能力、加强监督治理、提高工作认识、培养复合型人才、充分发挥信息系统优势等，使我国的会计电算化工作全面健康快速发展。
关键字： 会计电算化 新经济 问题 解决策略
Problems and Countermeasures of Computerized Accounting in China in the new economy
Abstract：The Accounting Computerization in China has made great development after nearly 20 years of practice and exploration. However, because of the late start and the long-term influence of the feudal thoughts, closed-door and self-sufficiency policies, the development speed of China's Accounting Computerization could not keep pace with the advanced western cultures following the delayed introduction of science and technology. With the rapid development of internet and e-commerce, the new economic phenomenon is emerging, which transfers the industrial structure from the material economy to the knowledge and information economy. The impact of the transformation has spread throughout the economy. New economy based on knowledge, information and innovation not only has a huge impact on the accounting work, but also puts forward higher requirements for Accounting Computerization. Aiming at the problems discussed above, we analyze the Accounting Computerization in China. The propose solutions are proposed simultaneously, that is: to enhance the relevant regulations and policies, improve the development capability of software, strengthen supervision and management, increase the working awareness, train talented people and give full play to the advantages of the information system. So that computerized accounting fully healthy and rapid development.
Key Words： Accounting Computerization; New Economy; problems; Solving strategies
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