我国会计电算化事业从崛起到现在,经过十几年的风风雨雨,取得了相当可观的成绩,它在推进我国会计事业的科学化、规范化和现代化方面起到了举足轻重的作用。与此同时,在整个会计电算化进程中,也存在一些问题。对此,提出个人的一些看法,以供参考。 其问题主要表现在以下几个方面: 一、人员方面的因素 首先,是思想认识问题,这是所有问题的根源所在。从目前我国会计电算化开展的情况来看,在广度上,开展情况比较好的主要集中在全国经济比较发达的地区;在深度上,主要集中在地市级以上的大中城市和偏远地区中管理相对比较好的大中型企事业单位;在使用的 Since its rise to the present, after more than 10 years of ups and downs, China’s accounting computerization has made considerable achievements. It has played a pivotal role in promoting the scientific, standardized and modernized accounting in China. At the same time, there are some problems in the entire accounting computerization process. In this regard, put forward some personal views for reference. Its problems are mainly manifested in the following aspects: First, personnel factors First of all, is the problem of ideological understanding, which is the root of all the problems. From the current situation of accounting computerization in our country, in terms of breadth, the development is better mainly in the more developed areas of the country’s economy; in depth, mainly concentrated in the cities above the prefecture-level cities and remote areas In the management of relatively good large and medium-sized enterprises; in use