摘要
中小企业在开展会计电算化过程中还存在着财务处理流程不当、管理流程缺失、人员素质欠缺等问题。通过对这些问题的分析,提出了应建构财务流程、整章建制,强化管理、建设高素质人才队伍等对策,旨在促使会计电算化能够在中小企业中发挥其应有的作用,提高企业管理效益。
Some problems still exist in SME enterprises carrying out the accounting computerization,such as the improper financial processes,management process,lack of personnel quality.Based on the analysis of these issues,this paper puts forward some countermeasures to construct the financial process,entire order organizational system,strengthen management and build a high qualitied personnel,which aimed at being able to play its due role in encouraging the computerized accounting in small and medium-sized enterprises,and thereby improving enterprise management efficiency.
出处
《山西广播电视大学学报》
2012年第2期75-76,共2页
Journal of Shanxi Radio & TV University
关键词
中小企业
会计电算化
主要问题
对策
SME
computerized accounting
the main problem
countermeasures
