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中小企业会计电算化对策

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中小企业会计电算化对策
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摘 要

目前,许多小企业对会计电算化的认识还不到位甚至还没有实施会计电算化,在小企业实施会计电算化的过程中还存在着这样或那样的问题。因此,本文针对小企业会计电算化的实施提出了一些对策。
本文首先分析了小企业会计电算化的现状,并指出了其中存在的一些问题,叙述了小企业会计电算化实施的内容、条件、原则。接下来提出了一套完整的小企业会计电算化实施对策,包括:第一步建立小企业组织机构,确立小企业会计电算化人员的工作岗位及其职责,企业怎样对小企业会计工作人员进行工作前的培训。企业组织机构及岗位设立好后,第二步就要准备适合小企业电算化实施的会计软件,可以自行开发会计软件或选购适合小企业的商品化会计软件,本文介绍了几种较好的小型财务软件让企业选择,选择好会计软件后就要在企业里进行试运行。第三步是设计会计电算化核算流程,包括会计资料的准备、系统初始化设置、日常账务处理、往来账处理、报表处理等。第四步企业要对会计电算化实施内部控制,管理好企业的会计电算化系统。最后,小企业会计电算化后要进行维护与应用提高。
本文研究结果是制订了一套较完整的小企业会计电算化的实施对策,为小企业会计电算化的实施提供了参考,希望能促进小企业会计电算化的发展。

关键词:会计电算化;实施对策;会计软件;


Abstract

Currently, many small business enterprises still does not arrive to the understanding that Electronic Data Processing Accounting even have not yet carried out Electronic Data Processing Accounting. Still exist in the process of small business enterprise carry out Electronic Data Processing Accounting thus or that problem. Therefore, this text put forward some counterplans to the implement that the small business enterprise Electronic Data Processing Accounting.
This text analyzed the present condition that the small business enterprise Electronic Data Processing Accounting first,pointed out also that some problem that among them exist, describing the small business enterprise Electronic Data Processing Accounting the contents, condition, principle of the implement. Small business enterprise Electronic Data Processing Accounting that connected down to put forward a set of integrity turns to carry out the counterplan,,include:first, build up the small business enterprise organization organization, establish work post and its jobs that the small business enterprise Electronic Data Processing Accounting the personnel, business enterprise how to small business enterprise accountancy's staff member carries on the training in work. The business enterprise organization organization and posts establish the good empress, will prepare the in keeping with small business enterprise COBOL to turn accountancy's software of the implement, can by oneself develop accountancy's software or make choice of purchase the in keeping with small business enterprise to commercialize accountancy's software, this text introduces several small scaled finance softwares with more good kind to let business enterprise choose, will carry on trying the movement in the business enterprise after choosing good accountancy's software. The third step is to design Electronic Data Processing Accounting to check the process, include the preparation of accountancy's data, the system beginning starts to turn the constitution, the usual processing. The fourth step business enterprise wants to turn to carry out the inner part control to accountancy's COBOL, accountancy's COBOL that manages the good business enterprise turns the system. End, the small business enterprise accountancy's COBOL wants to carry on maintenance and applies the exaltation after turn.
This text research result is an implement counterplan that establishes a set of small business enterprise accountancy's COBOL that compare the integrity to turn, providing the reference for the implement that the small business enterprise Electronic Data Processing Accounting, hoping to promote the development that the small business enterprise Electronic Data Processing Accounting.

Key word: Electronic Data Processing Accounting;Carry out the counterplan;Accountancy's software;



目 录
引言
1 小企业会计电算化概论
1.1小企业会计电算化现状及存在的问题
1.2 小企业会计电算化实施的内容
1.3 小企业会计电算化实施的条件
1.4 小企业会计电算化实施的原则
2 小企业会计电算化的组织机构与岗位
2.1小企业会计电算化的组织机构设置
2.2 小企业会计电算化的人员工作岗位及职责划分
2.3 小企业会计电算化的人员培训
3 小企业会计电算化实施的会计软件基础
3.1 自行开发会计软件
3.2 适合小企业的商品化会计软件
3.3 会计软件的试运行
4 小企业会计电算化核算流程
4.1 会计资料的准备
4.2 系统的初始化设置
4.3 日常账务处理
4.4 出纳管理
4.5 往来账管理
4.6 报表处理
5 小企业会计电算化实施内部控制
6 小企业会计电算化后的维护
7 结论
参考文献
致谢




参考文献
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