论文部分内容阅读
会计信息系统作为企业管理信息系统的核心子系统,在现代企业决策中处于中心和主导地位。但目前我国企业的会计信息化在发展的道路上存在着许多障碍,不能真正发挥会计信息化对增强企业核心竞争力的作用。本文从传统会计电算化滞后于现代信息管理要求等方面,剖析了制约我国企业会计信息化发展的因素,并提出了相关对策。
Accounting information system as the core subsystem of enterprise management information system, in the modern enterprise decision-making in the center and dominance. However, at present, there are many obstacles in the development of accounting informationization in China’s enterprises, and can not really bring into full play the role of accounting informationization in enhancing their core competitiveness. This article analyzes the factors restricting the development of accounting informationization in China from the traditional accounting computerization lags behind the requirements of modern information management and puts forward some countermeasures.