2、趋势。然而，由于我国会计电算化实行较晚，仍然存在相关的法律法规制度建设落户、审计人员素质较低、审计软件市场混乱等问题。本论文主要对企业实行电算化审计过程中存在的法律法规制度建设落后、审计人员认识不足等诸多问题进行分析，并针对这些问题提出相对应的对策措施，从而提高会计电算化审计的精准度、安全系数，设计好会计电算化会计审计发展的的新方向。III关键词：会计电算化审计；现状；对策IIIABSTRACTWith the rapid development of social economy and information technology, more and
3、 more enterprises realize the accounting computerization, accounting computerization significantly improves the efficiency and accuracy of accounting, accounting computerization application in the enterprise development process gradually strengthen, but also highlighted the probl
4、em of more and more. To strengthen the accounting computerization audit is an important approach to improve the efficiency of the accounting work, therefore has become the inevitable development trend of accounting, the importance of computerized audit is becoming more and more o
5、bvious. But our country accounting computerization audit still exist, such as the system construction lag, personnel quality is low and audit the problems such as nonstandard software market, this article in view of the current accounting computerization audit management analysis
6、 on the problems existing in the process, and the strategy of strengthening the computerized accounting audit aims to improve the accuracy of the accounting computerization, safety, new ideas to improve the quality of the accounting computerization accounting audit.Keywords:Compu
