摘要:21世纪人类进入了全面信息化，当然会计这个传统行业也随之进步，最大的体现就是会计电算化。经过多年的实践和改进，会计电算化正从简单的会计核算系统向综合的管理信息系统转变，形成以会计软件为核心，金融管理、计划、分析为一体的会计电算化管理信息系统。它推动会计理论和会计技术的进步，全面提高会计工作效率和质量，提高整个会计工作水平。本文论述会计电算化在发展和实践中存在的问题以及解决对策，有助于会计电算化的实际应用。

关键词: 会计电算化；发展趋势；网络会计；问题和对策

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

　　随着计算机技术、网络技术的蓬勃发展，人类社会经济、政治、文化等生活的各方面发生了巨大变革，会计环境在网络下也发生了变化。国际互联网使企业全球范围内实现信息交流和信息共享；企业内部网技术在企业管理中的运用，使企业走出封闭的局域系统，实现企业内部信息的对外实时开放，同时，使企业内部包括财务部门在内的所有部门实现了资源优化配置；企业外部网使企业对外有选择地对合作者开放或提供有选择的服务，使信息共享。

　　网络时代的来临必将使会计由传统的核算形式演变为网络形式，这使企业经营和管理信息都以电子方式运行，管理对象和管理流程成为可计算的活动，企业管理实现了数字化、实时动态管理、在线管理和远程处理。对此，也要求会计进行相应的变革，如电子单据处理、电子货币结算、远程操作、动态会计核算、在线管理等。必须发展适应网络时代特征的网络会计，它是网络经济发展的必然产物，是企业会计发展的主流，是未来会计发展的方向。