摘要:21世紀人類進入了全面信息化，當然會計這個傳統行業也隨之進步，最大的體現就是會計電算化。經過多年的實踐和改進，會計電算化正從簡單的會計核算系統向綜合的管理信息系統轉變，形成以會計軟件為核心，金融管理、計劃、分析為一體的會計電算化管理信息系統。它推動會計理論和會計技術的進步，全面提高會計工作效率和質量，提高整個會計工作水平。本文論述會計電算化在發展和實踐中存在的問題以及解決對策，有助于會計電算化的實際應用。

關鍵詞: 會計電算化；發展趨勢；網絡會計；問題和對策

Abstract:In twenty-first Century, the human race has entered the comprehensive information, of course, the accounting of this traditional industry as well, is the biggest manifestation of accounting computerization. Computerized accounting is the accounting into the foundation of informatization, is the future of enterprise decision-making important basis, is a breakthrough in the reform of accounting system. From the general situation, after many years of practice and improvement, computerized accounting situation and relatively good basis, basic completion of manual accounting to computerized accounting change. Along with the new accounting computerization software application, the accounting computerization is from simple accounting system to integrated management information system change, formed as the core accounting software, financial management, planning, integrated analysis of the computerized accounting management information system. It promotes the accounting theory and accounting technology, saving time and effort of accounting personnel, improve the overall efficiency of the accounting work and quality, improve the whole accounting work level, greatly increasing the economic benefits of the enterprise, make the accounting theory and practice aspects will have hitherto unknown profound change. This paper discusses the accounting computerization in the development and existing problems in practice and its solutions, contribute to the practical application of computerized accounting.

Key Words：Accounting computerization；Development trend； Problems-Countermeasures ；Network accounting

　　隨著計算機技術、網絡技術的蓬勃發展，人類社會經濟、政治、文化等生活的各方面發生了巨大變革，會計環境在網絡下也發生了變化。國際互聯網使企業全球范圍內實現信息交流和信息共享；企業內部網技術在企業管理中的運用，使企業走出封閉的局域系統，實現企業內部信息的對外實時開放，同時，使企業內部包括財務部門在內的所有部門實現了資源優化配置；企業外部網使企業對外有選擇地對合作者開放或提供有選擇的服務，使信息共享。

　　網絡時代的來臨必將使會計由傳統的核算形式演變為網絡形式，這使企業經營和管理信息都以電子方式運行，管理對象和管理流程成為可計算的活動，企業管理實現了數字化、實時動態管理、在線管理和遠程處理。對此，也要求會計進行相應的變革，如電子單據處理、電子貨幣結算、遠程操作、動態會計核算、在線管理等。必須發展適應網絡時代特征的網絡會計，它是網絡經濟發展的必然產物，是企業會計發展的主流，是未來會計發展的方向。