摘要:我國電力行業已基本實現了會計電算化，但由于電網線路改造、財務工作進步、網絡應用發展，以及各種新技術、新方法、新制度的不斷出現，對會計電算化系統提出了更高的要求。雖然遼寧省農電系統的會計電算化工作經過七年的發展已經形成一個體系，但是縣級農電企業的會計電算化只是用于代替手工核算，只為減輕會計人員負擔、提高核算效率，未認識到建立完整的會計信息系統對企業的重要性，是使會計提供的信息能更及時、有效地為企業決策和管理服務。本文應用了新的會計電算化理論對遼寧省縣級農電企業的會計電算化工作進行了分析，發現了一些問題，進而采用了最新的會計電算化技術和計算機網絡技術提出了解決方案。文章共分三大部分：第一部分論述農電企業會計電算化應用的現狀；第二部分從硬件、軟件、制度三方面具體分析農電企業會計電算化應用存在的問題；第三部從硬件、軟件、制度三方面提出農電企業會計電算化應用改進的對策。文章力求從實際出發，發掘現實問題，提出可行方案。

關鍵詞：電算化；硬件；軟件；制度

Abstract:China's electricity enterprises have basically achieved the computerization, because project for upgrading urban and rural power grids, the progress with financial work, development of network applications, as well as the constant emergence of new technologies, new methods,  new system have brought up many new problems, computerized accounting system has put forward higher requirements. Computerized accounting of Liaoning Province county electricity enterprises after seven years of development has became a system, but it is only used in place of manual accounting. Not aware of the important of establishing a complete accounting information system to enterprises is to provide information more timely and effectively for decision-making and enterprise management. In this paper, a new computerized accounting theory is used to analyze the computerized accounting work of Liaoning Province county electricity enterprises, found a number of questions, and then propose a solution with the latest computerized accounting and computer network technology. The article is divided into three parts: The first part, the condition of computerized accounting in county electricity enterprises; the second part, analysis the existing problems about computerized accounting of county electricity enterprises from hardware, software and system; the third part, propose a solution about computerized accounting of county electricity enterprises from hardware, software and system. The article sought to proceed from reality, explore practical issues, proposed feasible options.

Key words: Computer; hardware; software; system

　　　筆者認為從硬件、軟件、制度等方面對遼寧省縣級農電企業的會計電算化工作進行系統改進后，可以使整個遼寧省農電系統的會計電算化工作質量得到較大提高。此外，本文寫作的意義還在于：各省農電系統的縣級農電企業經營模式基本相同，因此根據各省實際情況對各項建議適當調整便可在各省農電系統廣泛適用。

隨著農電企業自身的不斷發展和信息管理技術的不斷進步，會計電算化工作在縣級農電企業經營管理中的作用將日益突出，現在它還有許多不完善之處必須加以重視并在工作實踐中不斷改進，應在發展中創新，在創新中發展，只有這樣才能使會計電算化在農電企業的發展中發揮其應有的作用。