摘要:我国电力行业已基本实现了会计电算化，但由于电网线路改造、财务工作进步、网络应用发展，以及各种新技术、新方法、新制度的不断出现，对会计电算化系统提出了更高的要求。虽然辽宁省农电系统的会计电算化工作经过七年的发展已经形成一个体系，但是县级农电企业的会计电算化只是用于代替手工核算，只为减轻会计人员负担、提高核算效率，未认识到建立完整的会计信息系统对企业的重要性，是使会计提供的信息能更及时、有效地为企业决策和管理服务。本文应用了新的会计电算化理论对辽宁省县级农电企业的会计电算化工作进行了分析，发现了一些问题，进而采用了最新的会计电算化技术和计算机网络技术提出了解决方案。文章共分三大部分：第一部分论述农电企业会计电算化应用的现状；第二部分从硬件、软件、制度三方面具体分析农电企业会计电算化应用存在的问题；第三部从硬件、软件、制度三方面提出农电企业会计电算化应用改进的对策。文章力求从实际出发，发掘现实问题，提出可行方案。

关键词：电算化；硬件；软件；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

　　　笔者认为从硬件、软件、制度等方面对辽宁省县级农电企业的会计电算化工作进行系统改进后，可以使整个辽宁省农电系统的会计电算化工作质量得到较大提高。此外，本文写作的意义还在于：各省农电系统的县级农电企业经营模式基本相同，因此根据各省实际情况对各项建议适当调整便可在各省农电系统广泛适用。

随着农电企业自身的不断发展和信息管理技术的不断进步，会计电算化工作在县级农电企业经营管理中的作用将日益突出，现在它还有许多不完善之处必须加以重视并在工作实践中不断改进，应在发展中创新，在创新中发展，只有这样才能使会计电算化在农电企业的发展中发挥其应有的作用。