企业会计信息化存在的问题与对策分析——以佳宝乳业为例摘要在市场经济时代，真实的会计信息除了能如实恰当的反映企业经营成果、财务状况、现金流量外，还能向外界展现企业的文化形象，向企业内部员工展示企业精神，提升企业合力。一个诚实守信的企业也是一个会计信息真实的企业，其良好的会计信息信誉充分展现了企业的财务支撑力，能更好的集攒社会口碑。靠拙劣管理或弄虚作假出成绩的企业其会计信息本身就不会真实，不足以服人。同样，提供虚假会计信息的企业不是一个管理成功的企业，其企业领导层的管理能力与其自身的诚信度值得人们怀疑。本文拟分析会计信息失真的危害与成因，进而初步探讨会计信息、会计诚信在企业管理中的地位与作用，提出建立会计诚信的必要。关键词：会计信息失真，现状，原因，防范措施AnalysisontheproblemsandcountermeasuresofenterpriseaccountinginformatizationtakingjiabaodairyindustryasanexampleAbstractTheemergenceanddevelopmentofcomputerinformationtechnologyleadtothequalitativeleapoftraditionalenterprisefinancialinformationmanagement.Fromtheoriginalmanualaccountingtothecurrentcomputeraccounting,itnotonlyimprovestheworkefficiency,butalsosavesthemanpowerandfinancialresources,soitcanberegardedasthemilestoneinaccountinghistory.Therefore,moreandmoreenterprisesbegintoattachimportancetotheapplicationofaccountinginformationsystem.Atpresent,smallandmedium-sizedenterprises(SMEs)occupyanimportantshareoftheeconomicmarketinourcountry.MoreandmoreSMEshavestartedtointroduceaccountinginformationsystem.However,duetotheinsufficientfundsandthelackofqualifiedpersonnelinaccountinginformationintheSMEs,theriskgreatlyincreaseswhenusingaccountinginformationsystemtodealwithfinance.Althoughsomelarge-scaleenterprisesalreadyhavematureaccountinginformationsystem,theproblemsexistinSMEsstillcannotbeneglected.FindingouttherootoftheproblemandsolvingtheseproblemsarethenecessarystepsfortheapplicationofaccountinginformationizationinSMEsinourcountry.Therefore,thearticletakesJinanJiabaoDairyCo.,Ltd.asanexampletodiscusstheproblemsexistingintheapplicationofaccountinginformationizationinSMEs,andputsforwardaseriesoffeasiblesolutionstotheproblems.Keywords:Accountinginformationdistortion,currentsituation,reasons,preventivemeasures目录一绪论........................................................................................................................1二中小企业会计信息化概述....................................................................................2（一）中小企业概述................................................................................................2（二）会计信息化相关理论....................................................................................21.会计信息化的概念........................................................................................22.会计信息化的特点........................................................................................23.会计信息化对财务工作的影响....................................................................3（三）国内外研究综述............................................................................................41.国外研究综述................................................................................................42.国内研究综述................................................................................................5三中小企业会计信息化应用现状及存在的问题....................................................6（一）佳宝乳业会计信息化的应用实践.....
