摘 要

在当代信息水平不断变化的过程中，回顾社会发展的历程，科学技术发明真正推动了社会飞速发展。由于数字网络的高度发达，社会运行的主要方式将转变为数字网络空间，网络的浪潮将快速推动人类走向信息文明社会。本文从现实出发，联系会计信息化发展的现状并探索其趋向。研究内容主要从会计信息化概述开始，即阐述其产生的原因，并解释会计各概念之间的联系。其次研究会计信息化的发展，讲述其发展历程。现状是我国的会计信息化发展仍需要不断地发展，在会计信息化的不停地建设与发展过程中，有许多的阻碍限制了会计信息化在当代各部门中的应用。再者，根据案例内容探究信息化发展过程中的问题及成因，找出发展中的不足之处：譬如对会计信息化认识的不足、存在会计信息安全的问题等。我们及时应对外部阻力，寻找相应的解决的对策：加强企业的信息化认识、重视其建设、及时解决信息安全问题等。研究结论表明，会计信息化的开展需要继续更进，不断前进并重视，弥补不足，会计信息化是必然方向。最后展望需要实现会计信息国际化、财务流程自动化以及创建资源共享平台来进一步拓展，使我国会计紧跟随国际脚步同时，发展成为具有本国特色的现代会计信息化时代。

关键词：会计信息化；信息化的发展；会计工作；

The development of accounting information

ABSTRACT

In the course of the constant change of the information level, reviewing the course of social development, the invention of science and technology has really promoted the rapid development of society. As the digital network is highly developed, the main mode of social operation will be transformed into digital network space, and the wave of the network will rapidly push mankind toward a civilized society of information. This article embarks from reality, contacts accountant information development present situation, and explores its tendency. The research contents begin with the summary of accounting information, explain the causes and explain the relation between accounting concepts. Secondly, the development of accounting information is studied, and its development process is described. The present situation is that the development of accounting information in our country still needs continuous development. In the process of construction and development of accounting information, there are many obstacles restricting the application of accounting information in all sectors of the contemporary. Moreover, according to the content of the case to explore the problems and causes of the development of information technology, to identify deficiencies in development: for example, the lack of understanding of accounting information, the existence of accounting information security issues. We should deal with the external resistance in time and find corresponding solutions: to strengthen the understanding of the enterprise's information, to pay attention to its construction, and to solve the problem of information security in a timely manner. The research results show that the development of accounting information needs to be further developed, to advance continuously and to pay attention to and make up for the deficiency, and accounting information is the inevitable direction. Finally need to realize the internationalization of accounting information, financial process automation and create a resource sharing platform to further expand, so that our accounting follow the international pace at the same time, the development has become the era of modern accounting information with its own characteristics.

Key words: Accounting information; Information development; Accounting work

目 录

1会计信息化概述………………………………………………………………………………….1

1.1会计信息化产生的原因…………………………………………………………….1

1.2会计信息化相关概念……………………………………………………………………...2

1.2.1会计信息化概念 …………………………………………………………………….2

1.2.2会计电算化概念 ……………………………………………………………………2

1.2.3会计信息系统概念 ………………………………………………………………….3

1.2.4三者关系分析 ………………………………………………………………………3

1.3会计信息化发展现状……………………………………………………………………5

2会计信息化发展中存在的问题与成因…………………………………………………………7

2.1对会计信息化的认识不足…………………………………………………………7

2.2部分企业不够重视自身的会计信息化建设………………………………………7

2.3企业存在着会计信息安全的问题………………………………………………………8

2.4会计信息化相关的法律法规不完善……………………………………………………8

2.5缺乏会计信息化复合型人才………………………………………………………………9

3发展会计信息化的对策建议…………………………………………………………………...10

3.1加强企业会计信息化的意识…………………………………………………………..…10

3.2重视企业会计信息化建设………………………………………………………………..10

3.3及时解决企业会计信息安全的问题……………………………………………………..10

3.4完善有关会计信息化的法律法规………………………………………………………..11

3.5注重培养会计信息化的综合型人才……………………………………………………..11

4对会计信息化发展的展望……………………………………………………………………...12

4.1会计信息国际化…………………………………………………………………………..12

4.2实现财务流程自动化……………………………………………………………………..12

4.3创建资源共享平台………………………………………………………………………..12

结论………………………………………………………………………………………14

致谢………………………………………………………………………………………15

参考文献 ……………………………………………………………………………16

1会计信息化概述

1.1会计信息化产生的原因

（1）顺应信息化时代发展

在当代信息水平不断变化的过程中，回顾社会发展的历程，科学技术发明真正推动了社会飞速发展。信息化时代，基于信息技术发展不仅会撼动整个社会，而且将会改变社会的经济环境，甚至改变社会发展的运行方式，数字化时代即将到来。由于数字网络的高度发达，社会运行的主要方式将转变为数字网络空间，网络的浪潮将快速推动人类走向信息文明社会。

信息能被所有人所获取，因此在信息时代市场中是高度开放的，市场的需求也趋于多元化的前进趋势，并且市场高密度的分开。这主要是因为现如今越是普遍的现象越是难持久，“同化欲望”渐渐地被“差别化欲望”所取代，人们更加喜欢与众不同，也正是这种个性化促进了市场需求的多元化。

（2）创新技术的不断更新