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

隨著現(xiàn)今經(jīng)濟(jì)全球化和信息全球化的發(fā)展，會(huì)計(jì)電算化是這個(gè)信息時(shí)代不可避免的趨勢(shì)。在各國(guó)經(jīng)濟(jì)的迅速發(fā)展下，會(huì)計(jì)電算化可以說(shuō)是對(duì)傳統(tǒng)會(huì)計(jì)行業(yè)必要的轉(zhuǎn)型，它提高了傳統(tǒng)會(huì)計(jì)的信息質(zhì)量和會(huì)計(jì)數(shù)據(jù)處理的效率，因此我們需要對(duì)會(huì)計(jì)電算化有著更加清晰的認(rèn)知，比對(duì)傳統(tǒng)會(huì)計(jì)進(jìn)行揚(yáng)長(zhǎng)避短，努力適應(yīng)新時(shí)代的發(fā)展并作出更優(yōu)的修正與決策。

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

目錄

1 會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)職能概述6

1.1 會(huì)計(jì)電算化的介紹6

1.2 傳統(tǒng)會(huì)計(jì)職能的介紹6

1.2.1會(huì)計(jì)的核算6

1.2.2 會(huì)計(jì)的監(jiān)督7

1.2.3 會(huì)計(jì)的決策7

2會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)的影響7

2.1會(huì)計(jì)人員7

2.2會(huì)計(jì)工作的處理8

2.2.1提高了會(huì)計(jì)數(shù)據(jù)處理的效率8

2.2.2增強(qiáng)了會(huì)計(jì)工作的規(guī)范性9

2.2.3對(duì)會(huì)計(jì)核算方式的改變9

2.3會(huì)計(jì)決策的分析10

2.3.1會(huì)計(jì)信息質(zhì)量10

2.3.2信息的篩選效率10

2.3.3會(huì)計(jì)檔案影響11

2.4會(huì)計(jì)監(jiān)督11

3 會(huì)計(jì)電算化優(yōu)化傳統(tǒng)會(huì)計(jì)職能的建議12

3.1 加強(qiáng)會(huì)計(jì)電算化人員的培養(yǎng)12

3.2 增強(qiáng)企業(yè)對(duì)會(huì)計(jì)電算化的重視12

3.3 增強(qiáng)會(huì)計(jì)信息的安全保密性13

3.4 抓緊內(nèi)控13

4 結(jié)語(yǔ)14