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

內(nèi) 容 摘 要

當(dāng)今世界智能信息化發(fā)展迅速，會(huì)計(jì)電算化作為智能信息時(shí)代的產(chǎn)物已普遍為各企業(yè)所接受。針對(duì)會(huì)計(jì)電算化對(duì)于傳統(tǒng)會(huì)計(jì)職能的各種變革及影響，我們應(yīng)對(duì)其進(jìn)行合理分析，以應(yīng)對(duì)和改善在會(huì)計(jì)工作中遇到的問題和短板，為推動(dòng)我國(guó)會(huì)計(jì)事業(yè)發(fā)展有著重要作用。本文結(jié)合當(dāng)前會(huì)計(jì)電算化相對(duì)于傳統(tǒng)會(huì)計(jì)所擁有的優(yōu)勢(shì)和弊端，通過(guò)分析兩者的特點(diǎn)和差異，得出會(huì)計(jì)電算化使現(xiàn)代會(huì)計(jì)不再是單純簡(jiǎn)化的會(huì)計(jì)工作，而是為企業(yè)提供更多更可靠的財(cái)務(wù)經(jīng)營(yíng)信息和決策依據(jù)。會(huì)計(jì)電算化有效的提高了會(huì)計(jì)核算深度和廣度，更匹配企業(yè)現(xiàn)代化管理需求。

[關(guān)鍵詞]：會(huì)計(jì)電算化;傳統(tǒng)會(huì)計(jì);影響

目       錄 

摘要.......................................................................................................................3     關(guān)鍵詞...................................................................................................................3    一、前言...............................................................................................................6     二、傳統(tǒng)會(huì)計(jì)的概念和特點(diǎn) ............................................................................72.1傳統(tǒng)會(huì)計(jì)的概念 ..........................................................................................7              2.2傳統(tǒng)會(huì)計(jì)的特點(diǎn)............................................................................................8

三、會(huì)計(jì)電算化的概念和優(yōu)勢(shì)..........................................................................93.1會(huì)計(jì)電算化的概念 ......................................................................................9     3.2會(huì)計(jì)電算化的優(yōu)勢(shì) ......................................................................................10

四、會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)職能的影響 ............................................................114.1會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)職能的區(qū)別 ..............................................................114.2會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)職能的影響 ...............................................................12五、傳統(tǒng)會(huì)計(jì)在會(huì)計(jì)電算化時(shí)代的不足................................................................155.1企業(yè)對(duì)會(huì)計(jì)電算化理解認(rèn)知度不足.................................................................15 5.2會(huì)計(jì)電算化財(cái)務(wù)軟件缺乏統(tǒng)一規(guī)劃 ...............................................................165.3會(huì)計(jì)電算化安全性存在問題 ...........................................................................165.4會(huì)計(jì)從業(yè)人員會(huì)計(jì)電算化辦公培訓(xùn)力度不夠 ...............................................165.5中小型企業(yè)資金不足制約了會(huì)計(jì)電算化實(shí)施發(fā)張 .......................................175.6選擇錯(cuò)誤的財(cái)務(wù)軟件 .........................................................................................17六、會(huì)計(jì)電算化環(huán)境下傳統(tǒng)會(huì)計(jì)職能的改進(jìn)對(duì)策 ..............................................186.1提高企業(yè)人員對(duì)會(huì)計(jì)電算化工作的認(rèn)識(shí)程度 ................................................186.2完善會(huì)計(jì)電算化相關(guān)制度或規(guī)范 .....................................................................186.3做好電算化會(huì)計(jì)檔案和安全措施 .....................................................................186.4建立企業(yè)崗位監(jiān)督和審查模式............................................................................19七、總結(jié).........................................................................................................................19