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本文以阐述现今铁路运输企业会计电算化发展过程中存在的问题为出发点,具体分析了铁路会计电算化系统和企业管理信息系统脱钩、未实现管理一体化,会计电算化复合型人才的培养滞后以及会计电算化的各项工作制度不够健全这三个方面存在问题的表现和原因;并针对这三个方面存在的突出问题,对铁路运输企业如何对症下药,制定相应的对策和措施进行了探讨,提出了自己的意见,阐明了重视并解决这些问题对铁路运输企业会计电算化向更深层次健康发展的必要性。
Based on the existent problems in the development of accounting computerization in railway transportation enterprises, this paper analyzes the decoupling between railway computerized accounting system and enterprise management information system, the unrealized integration of management, the computerization of accounting talents Training lag, and accounting computerization of the various working systems are not perfect, there are problems in the performance of the three aspects and reasons; and for these three outstanding issues, the railway transport companies how to prescribe the appropriate measures and measures to carry out Discussed and put forward his own opinions, clarified the importance of paying attention to and solving these problems for railway transportation enterprise accounting computerization to a deeper and healthier development.