本文著重論述了制約我國會計電算化發(fā)展的原因：我國電算化事業(yè)起步比較晚，人們的思維觀念還沒有充分認(rèn)識到電算化的意義及重要性。企業(yè)的會計電算化管理基礎(chǔ)太過薄弱。會計電算化專業(yè)人才比較缺乏。我國會計信息系統(tǒng)的安全性和保密性較差。我國會計軟件中存在不足之處。以及解決這些問題的對策，加快我國電算化事業(yè)步伐，增強(qiáng)人們的會計電算化意識。建立健全一整套電算化模式下的規(guī)章制度，形成良好的內(nèi)控環(huán)境。培養(yǎng)復(fù)合型會計人才。加強(qiáng)數(shù)據(jù)保密性和安全性.提高軟件開發(fā)人員素質(zhì)，提高會計軟件質(zhì)量。

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