會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)職能的影響研究

摘要

緒論...................................................................3

實(shí)現(xiàn)會(huì)計(jì)電算化的現(xiàn)實(shí)意義和歷史意義.....................................3

減輕會(huì)計(jì)人員的工作強(qiáng)度,提高會(huì)計(jì)工作效率............................3

促進(jìn)會(huì)計(jì)工作規(guī)范化,提高會(huì)計(jì)工作質(zhì)量................................3

促進(jìn)會(huì)計(jì)工作職能的轉(zhuǎn)變.............................................3

促進(jìn)會(huì)計(jì)隊(duì)伍的素質(zhì)提高.............................................3

為整個(gè)管理工作現(xiàn)代化奠定基礎(chǔ).......................................3

推動(dòng)會(huì)計(jì)改革,促進(jìn)會(huì)計(jì)自身的不斷發(fā)展................................3

二、會(huì)計(jì)電算化的概述.......................................................3

1、會(huì)計(jì)電算化的概念........................................................3

2、會(huì)計(jì)電算化的特征........................................................4

3、會(huì)計(jì)電算化的發(fā)展........................................................4

（一）科研試點(diǎn)階段.......................................................4

（二）以單項(xiàng)實(shí)用為主的自發(fā)發(fā)展階段.......................................4

（三）以全部會(huì)計(jì)核算電算化為目標(biāo)的有組織、有計(jì)劃的穩(wěn)步發(fā)展階段...........4

（四）以管理型會(huì)計(jì)信息系統(tǒng)為目標(biāo)的深入發(fā)展階段...........................4

三、會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)的影響 ............................................5

1、對(duì)會(huì)計(jì)記賬規(guī)則的影響....................................................5

2、對(duì)會(huì)計(jì)核算原則的影響....................................................5

（一）對(duì)會(huì)計(jì)核算方法的影響...............................................5

（二）會(huì)計(jì)電算化對(duì)填制與審核憑證的影響...................................5

3、對(duì)實(shí)際成本原則的影響....................................................6

4、對(duì)財(cái)務(wù)處理標(biāo)準(zhǔn)的影響 ...................................................6

5、對(duì)內(nèi)部控制的影響........................................................6

6、會(huì)計(jì)電算化對(duì)會(huì)計(jì)職能的影響..............................................7

四、發(fā)展會(huì)計(jì)電算化必須解決好的問(wèn)題和對(duì)策...................................7

1、要解決人們思想認(rèn)識(shí)問(wèn)題..................................................7

2、要重視會(huì)計(jì)電算化理論的研究..............................................7

3、要做好管理基礎(chǔ)工作，尤其是會(huì)計(jì)基礎(chǔ)工作..................................7

4、要提高會(huì)計(jì)人員計(jì)算機(jī)操作業(yè)務(wù)素質(zhì)........................................8

5、要加強(qiáng)會(huì)計(jì)信息系統(tǒng)的安全性、保密性......................................8

6、要做好電算化會(huì)計(jì)檔案管理工作............................................8

參考文獻(xiàn)...................................................................9

會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)職能的影響研究

摘要

會(huì)計(jì)是隨著人類(lèi)社會(huì)生產(chǎn)的發(fā)展和經(jīng)濟(jì)管理的需要而產(chǎn)生并不斷完善起來(lái)的,而會(huì)計(jì)電算化是現(xiàn)代化社會(huì)生產(chǎn)和新技術(shù)革命以及會(huì)計(jì)本身發(fā)展到一定階段的必然產(chǎn)物,會(huì)計(jì)電算化發(fā)展到今天,已不再是單純的會(huì)計(jì)與計(jì)算機(jī)的簡(jiǎn)單結(jié)合,而已發(fā)展成為延伸到通信學(xué)、企業(yè)管理學(xué)、市場(chǎng)運(yùn)籌學(xué)等學(xué)科的綜合性學(xué)科。會(huì)計(jì)電算化將手工會(huì)計(jì)對(duì)數(shù)據(jù)的分散處理、重復(fù)記錄的操作方式,改變?yōu)榻y(tǒng)一處理、數(shù)據(jù)共享的操作方式,提高了會(huì)計(jì)信息的處理速度。同時(shí)大大提高了會(huì)計(jì)信息的質(zhì)量,增強(qiáng)會(huì)計(jì)核算的深度和廣度,使會(huì)計(jì)向多種量度發(fā)展,在提高資源配置效率、促進(jìn)經(jīng)濟(jì)健康持續(xù)發(fā)展方面發(fā)揮了積極作用,適應(yīng)了現(xiàn)代化管理的要求,也給傳統(tǒng)的會(huì)計(jì)職能帶來(lái)了深遠(yuǎn)的影響。