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中小企业在我国国民经济中占有非常重要的地位,可是我国中小型企业整体经济效益偏低偏差,经营管理水平不高,市场竞争能力弱于国外同行业中其他的小型企业。很重要的一个原因就是会计工作不能较好地融入到企业经营管理中,经营决策权高度集中,但凡是小企业,基本都是自主经营,机制灵活有效率,而会计信息系统系统提供的信息质量不能及时地满足经营决策的需要。在实施会计电算化过程中存在很多问题,会计电算化工作也往往局限于替代手工会计核算,难以向更深层次发展。
Small and medium-sized enterprises occupy a very important position in the national economy of our country. However, the overall economic benefits of small and medium-sized enterprises in our country are at a low level. Their management and operation level is not high and their market competitiveness is weaker than that of other small-sized enterprises in the same trade. A very important reason is that accounting work can not be better integrated into the business management, business decision-making authority is highly concentrated, but all small businesses, are basically autonomous, the mechanism flexible and efficient, and accounting information system to provide information quality Not timely to meet the needs of business decisions. There are many problems in the process of accounting computerization, accounting computerization is often limited to replace manual accounting, it is difficult to develop to a deeper level.