摘要:21世纪是人类社会全面进入信息化的新时代，在这样一个大背景下，传统的手工会计处理方式，已经远远不能满足企业前进的步伐，更不能适应经济全球化的发展进程，有力的全面推广中小企业实施会计电算化势在必得，而就我国当前会计信息化建设情况来看，当前实行会计信息化的企业主要集中在大型企业，对于中小企业来说，会计电算化的普及率非常低，且随着地域和企业自身发展的限制，分布也极不均衡，而对于已经推行了会计电算化的中小企业，在具体应用上，也远没有达到会计信息自动化的要求。

　　　在我国，会计电算化起步较晚，如何尽早在中小企业普及会计电算化，实现会计现代化，是一个重大的挑战。本文首先对我国会计电算化的历程进行了概述，在此基础上分析了目前我国中小企业推行会计电算化的状况，然后结合对红河州部分有代表性的中小企业的采访，得出在红河州实际推行电算化过程中存在的障碍。最后通过提出对红河州中小企业自身方面和企业外部环境的改善对策，以促使红河州中小企业能更好的推行并实现真正的信息化。

关键词：中小企业；会计电算化；现状探析；障碍与对策分析

ABSTRACT:The 21st century is human society fully into the new era of informatization. In such a background, the treatment of traditional manual accounting has been far from satisfying the pace of progress and meeting the development of economic globalization. Powerfully push the implementation of computerized accounting to the small and medium-sized enterprises is necessary. From our current construction of informatization, penetration rate of computerized accounting to the small and medium-sized enterprises is very low. And with restrictions of regions and their own development, Distribution is very uneven. the small and medium-sized enterprises which has carried computerized accounting is far form achieving  requirements of the automatic accounting information in specific applications.

　　　In our country, the Computerized accounting started late and how enterprises to spread the popularization of accounting computerization early in the small and medium-sized and realizing the modernization of accounting is a significant challenge. In this paper, we firstly summary the history China's computerized accounting. Basing on it the, the present conditions of Computerized accounting of small and medium-sized enterprises have been analyzed. And then combined with the part of  interview of representative  the small and medium-sized enterprise in HongHe Prefecture so as to draw the obstacles in the process of  HongHe’s  actual implementation of Computerized accounting. Finally, it promoted the real achievement of informatization to HongHe’s small and medium-sized enterprises by putting forward improvement measures for their own aspects and the external environment. 

Keywords：Small and medium-sized enterprises; Computerized accounting; Analysis of current situation ; Analysis of obstacles and Countermeasures