[摘要] “十二五”时期，“国家中小企业信息化工程”大力推进，发展我国中小企业的会计信息化正在加快实施。随着中国经济的跨时代发展，大批企业林立，以中小企业为代表，顽强地谋求生存空间，不断探索和发展会计信息化。我国从会计电算化逐步发展至会计信息化，会计管理体系和制度不断地完善，会计信息系统的构建与财务会计软件的利用对企业来说至关重要，中小企业发展会计信息化的道路上充满了挑战。本文以中小企业为研究对象，通过分析我国中小企业会计信息化的发展历程、理论依据、发展现状，认识中小企业会计信息化发展中面临的问题，探讨加快实施中小企业会计信息化的策略，摸索适合我国中小企业会计信息化发展的方向。76256

[毕业论文关键词] 中小企业；会计信息化；发展历程；财务软件

On the development of accounting information in China's small and medium sized enterprises

Abstract: "Twelfth five-year" period, vigorously promote the national small and medium-sized enterprise informatization engineering, the development of small and medium-sized enterprises in our country is to speed up the implementation of accounting informationization。With the development of China's economy across age, a large number of enterprises, represented by small and medium-sized enterprises, doggedly seek survival space, continuously explore and development of accounting informationization。From the accounting computerization gradually developed to the accounting information in our country, the system of accounting management system and continually improve, accounting information system construction and the use of financial accounting software is of vital importance to the enterprise, the development of small and medium-sized enterprises accounting information of the road is full of challenges。Based on the small and medium-sized enterprises as the research object, through the analysis of the development of our country small and medium-sized enterprise accounting information, theoretical basis, development present situation, know the problems in the development of small and medium-sized enterprise accounting informationization, accelerate the implementation of small and medium-sized enterprise accounting informationization strategy, grope for the developing direction of our country small and medium-sized enterprise accounting information。

Key words: Small and medium-sized enterprise；Accounting informatization；The development course；Financial software 

目       录

一、绪论 1

（一）选题背景 1

（二）研究创新之处 1

二、文献综述 2

（一）国内研究述评 2

（二）国外研究述评 3

三、中小企业会计信息化的理论基础 3

（一）中小企业的划分标准。 3

（二）中小企业实施会计信息化的理论依据 6

（三）中小企业实施会计信息化的必要性 7

（四）推动适合我国国情的中小企业会计信息化 9

四、我国中小企业会计信息化发展历程 9

（一）缓慢停滞阶段（1981-1983年） 10

（二）逐步发展阶段（1983-1989年） 10

（三）快速发展阶段（1989-1999年）