存在的问题基础管理薄弱及业务流程不规范:会计电算化虽然在很大程度上减轻了会计人员的工作量,但同时也增加了操作人员、系统维护人员等岗位,带来了许多新的要求,提出了许多新的问题。目前,我国很多企业的会计基础工作的管理都还存在着很多不足,一些内部控制制度也不十分完善,而会计电算化软件又都是按国家的财务制度开发的,要求业务流程必须规范化,这就要求我们必须调整企业原已习惯的传统的核算方法,以适应会计电算化工作的要求。缺乏专业人才:由于会计电算化涉及到会计和计算机两种 Existing problems The basic management is weak and the business process is not standardized. Though accounting computerization greatly reduces the workload of accountants, it also increases the number of operators, system maintenance personnel and other positions, bringing many new Asks, many new questions have been raised. At present, there are still many deficiencies in the management of the basic accounting work in many enterprises in our country. Some internal control systems are not perfect, and the computerized accounting software is developed according to the financial system of the country. The business process must be standardized, This requires that we must adjust the traditional accounting methods that enterprises have accustomed to in order to meet the requirements of accounting computerization. Lack of professionals: As accounting computerization involves two kinds of accounting and computer