摘要:随着我国经济技术的不断发展，社会主义市场经济体制的初步建立和逐步完善，随后我国开始了对内改革、对外开放的大刀阔斧的改革之路。随着我国综合国力的进一步增强，中国正式成为世界贸易组织的成员之一，使得我国企业走上健康快速的发展道路，得到更多机会借鉴国外优秀的企业管理方式。如今，我国大中型企业也同国外大多数企业一样，会计电算化系统在现代企业的管理中发挥着至关重要的作用。

　　　本文在阐述研究背景、研究意义及对相关概念进行界定的基础上，首先分析了会计电算化发展的特点，然后进一步探讨国内外会计电算化发展现状及存在的问题和不足；然后，针对这些问题和不足分别提出解决对策与建议；最后，以丰满发电厂实业总公司为例，解读该企业会计电算化中存在的各项不足，并通过建立健全人才培养机制、规范电算化会计核算制度、自行研发财务软件等方法弥补该企业会计电算化中存在的不足。

关键词：会计电算化；问题；对策

ABSTRACT:With the substantial development of economy and technology, the establishment and improvement of socialist market-oriented economic system, China put forward the policy of opening up and reform. China has become member of WTO companied with the increase of national strength. This enables corporations in China to develop rapidly and healthily as well as provides them with more opportunities to learn more advanced management method from foreign corporations. Nowadays, computerized accounting system plays a significant role in the management of modern business as the foreign enterprises.

　　　On the base of stating research background、research meaning and definition of related conception，this paper firstly analyzes characters of development of computerized accounting. In the second place, this thesis has a further discussion about problems、deficiency as well as status of computerized accounting in China. In addition, several solution and advice to problem and deficiency will be provided in the paper. Finally, by taking the Full Power Plant Industrial Corporation for instance, this paper will explain deficiency in computerized accounting. At the same time, it will make up the existing deficiency through establishing and perfecting system of talents cultivation, regulating system of computerized accounting recalculation as well as producing independently enterprise resource planning. 

Keywords:computerized accounting; problem; solution