摘要
会计信息化是会计适应现代社会经济信息化发展这个全球性大趋势的结果,是会计电算化的深入发展。中小企业占我国企业总数的99%,在国民经济中占据着重要地位,但我国中小企业会计信息化的应用现状很不乐观,在外部环境、企业内部管理方面都存在着诸多急需解决的问题,这些问题有待于政府、软件供应商、社会和中小企业从各自的角度出发采取措施,共同为中小企业会计信息化的应用发展创造良好的条件。
Accounting informatization is the result of the global tendency that Accounting should comply itself with the development of the informatization of modern social economy.Small and Medium-Sized enterprises of our country account for 99% of the total amount of enterprises,is occupying the important position in national economy.The Accounting informatization application of Small and Medium-Sized enterprises is not optimistic.There are many problems requiring urgent solutions in the external environment and the internal management of enterprises.This requires the government,software suppliers,community and Small and Medium-Sized enterprises implementing measures from their respective perspective.
出处
《牡丹江教育学院学报》
2007年第5期160-162,共3页
Journal of Mudanjiang College of Education
基金
2006年度德州市社会科学规划研究项目阶段性成果
项目编号06YD006
关键词
中小企业
会计信息化
外部环境
内部管理
Accounting Informatization
Small and Medium-Sized Enterprise
external environment
internal management
