摘要

随着社会经济和计算机技术的不断发展，企业的会计信息化成为了必然的趋势，传统手工的方式处理会计业务，也因它的工作繁琐和容易出错而逐渐被财务软件所取代。然而很多中小型企业由于财务软件的购置和维护开支较高，仍然拒绝使用财务软件，没有实现会计信息化。因此，我们需要Excel这种我们熟悉的电子表格，利用它自身的基本功能，来建立功能比较强大的账务处理系统，为中小企业解决难题。

本文以促进中小型企业合理地实现会计信息化为根本目的，对中小型企业的会计工作进行了调查和分析，并在此基础上就Excel电子表格进行分析，给出Excel账务处理系统的设计思路，分析了系统功能的组成模块。接着展望了Excel账务处理系统在中小型企业的发展，并结合现在的会计软件分析了Excel的优缺点，讨论了中小型企业会计信息化的发展道路。

关键词：中小企业 Excel 账务处理 会计信息化

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Title The application and studies of Excel in the accounting of middle and small enterprise

Abstract

As the development of computer technology in the social economy, there’s a inevitable trend that the enterprise accounting will turn into informational. Our traditional manual ways of dealing with accounting business have many disadvantages, so it will be replaced by financial software because its trivial process and easily mistaken. Yet many small and medium enterprises still refused to use financial software because they can’t afford the high price of the financial software. So there still some enterprises have not been realized accounting informational. Therefore, we need Excel this electronic form that we all familiar to everybody, and use its own basic functions to build more powerful function of accounting treatment system for small and medium-sized enterprise to solve the puzzle.

As the fundamental purpose of this paper, we promote small and medium enterprises to realize reasonable accounting information, and make survey and analysis to small and medium enterprise accounting work. Then we can use analysis on this basis to give some treatment system designs on Excel, and reach some analysis of the system's function modules. We discussed Excel accounting treatment system in the development of small and medium enterprises, and combined with the advantages and disadvantages in the accounting software analysis of the Excel, then discussed the small and medium enterprise accounting information development path.

Keywords Small and medium-sized enterprises Excel Accounting treatment Accounting information

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目 录

1 引言............................................................. 1 1.1 选题背景........................................................ 1 1.2 选题目的及意义.................................................. 1 1.3 文献综述........................................................ 2 1.4 研究内容及方法.................................................. 2 2 中小型企业概述................................................... 2 2.1 中小型企业的界定................................................ 2 2.2 中小型企业生产经营特点.......................................... 3 2.3 中小型企业会计工作特点.......................................... 4 2.4 中小型企业实施会计电算化的意义.................................. 5 3 Excel账务处理系统的分析与设计 .................................. 5 3.1 Excel账务处理系统的可行性分析 .................................. 5 3.2 Excel账务处理系统的设计思路 .................................... 6 3.3建立Excel账务处理系统的意义及其缺点 ........................... 13 4 中小型企业实施会计信息化的展望................................. 14 4.1 在线租用财务软件............................................... 14 4.2 会计电算化代理记账............................................. 15 4.3 网络会计软件的发展............................................. 15 结 论............................................................. 16 参考文献........................................................... 17 致 谢............................................................. 18

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