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针对高校会计电算化工作的现状及存在缺少既懂会计又懂计算机知识的复合型人才、会计数据载体的管理与保护、电算化基础管理工作薄弱与内部控制制度不完善等系列问题,应采取相应的改革对策,加强会计基础工作规范化,提高会计人员素质,健全电算化模式下的配套制度,不断开展会计理论研究等。
In view of the current situation and existing problems of accounting computerization in colleges and universities, a series of problems such as the lack of comprehensive talents who know both accounting and computer knowledge, the management and protection of accounting data carriers, the weak management of computerized basic operations, and the imperfect internal control system should be Take the appropriate reform measures to strengthen the standardization of accounting work to improve the quality of accounting personnel, improve the computerized mode supporting system, and constantly carry out accounting theory research.