会计电算化对会计工作方法的影响探讨

题目：会计电算化对会计工作方法的影响探讨

摘要：本文研究了会计电算化对会计工作方法的影响，并探讨了会计电算化在会计信息处理流程、会计核算模式和会计决策支持系统方面的改变。同时，指出了会计电算化实践中存在的问题，包括系统不稳定和数据丢失、会计人员对电算化技术的掌握不足以及会计电算化管理体系不完善。在此基础上，提出了解决这些问题的对策建议，包括加强系统维护和数据备份、提高会计人员对电算化技术的掌握程度以及建立完善的会计电算化管理体系。最后，展望了未来会计电算化的发展趋势，包括会计信息处理网络化、智能化以及会计电算化向管理、分析预测等方向过渡。

关键词：会计电算化、会计工作方法、会计信息处理

Abstract:This paper studies the influence of accounting computerization on accounting working methods, and probes into the changes of accounting information processing flow, accounting model and accounting decision support system. At the same time, it points out the problems existing in the practice of accounting computerization, including the instability of the system and the loss of data, the lack of accounting personnel's mastery of computerization technology and the imperfection of accounting computerization management system. On this basis, the paper puts forward some countermeasures and suggestions to solve these problems, including strengthening system maintenance and data backup, improving accountant's mastery of computerized technology and establishing perfect computerized accounting management system. Finally, this paper looks forward to the future development trend of accounting computerization, including the network and intelligence of accounting information processing and the transition of accounting computerization to management, analysis and prediction.

Key words：Accounting computerization, accounting working methods, accounting information processing

目录