中小企业会计电算化应用问题探析

随着现代经济的飞速发展与电脑的普及,近年我国的会计电算化事业蓬勃发展，会计电算化工作在中小企业得以开展。中小企业实现会计电算化，有利于提高工作效率与工作质量，改进会计工作，提升会计人员队伍素质，从而为企业的决策提供更科学的依据。但是，中小企业在会计电算化实际应用中仍有管理层推动会计电算化力度不足、财务软件选择难且兼容性不强、数据安全性也有风险等问题。对此提出了转变管理层思想、选择及开发符合本企业需求的财务软件、加强会计信息安全性等对策，以促使会计电算化在中小企业中发挥其应有的作用，提高企业效益。

关键词：中小企业 电算化 会计ABSTRACT

With the development of our modern economy and the popularity of computers,  China's computerized accounting has been develop smoothly and gradually carried out in the SME. SME accounting, will help improve the efficiency and quality of work, improve accounting work to enhance the quality of accounting personnel, so that it can provide a more scientific basis for corporate decision-making. However, the computerized accounting of SME still exist the following problems in the practical application: 1, Lack of the managements’efforts to promote computerized accounting. 2, Difficulty to choose a suitable financial software. 3, Risk of the data security,etc. Aimed at solving the problems above, the paper bring forward several suggestions to promote computerized accounting to play its due role in the SME: 1, Changing management thinking toward computerized accounting. 2, Selecting and developing suitable financial software. 3, strengthening accounting information security, etc.

Key wrds: SME Computerized Accounting

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