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

內(nèi) 容 摘 要

互聯(lián)網(wǎng)時(shí)代下，隨著科學(xué)技術(shù)的快速發(fā)展，計(jì)算機(jī)技術(shù)應(yīng)用的愈加廣泛，會(huì)計(jì)工作也在不斷的發(fā)展。會(huì)計(jì)電算化的出現(xiàn)和普遍應(yīng)用，讓傳統(tǒng)會(huì)計(jì)工作變得更簡(jiǎn)單快捷。在目前的發(fā)展階段中，會(huì)計(jì)電算化以其工作效率高、數(shù)據(jù)質(zhì)量高等優(yōu)點(diǎn)逐步取代了傳統(tǒng)會(huì)計(jì)，會(huì)計(jì)電算化實(shí)現(xiàn)了大規(guī)模的應(yīng)用，在一定程度降低了財(cái)務(wù)人員的工作壓力，提高了會(huì)計(jì)核算效率。本文通過(guò)對(duì)傳統(tǒng)會(huì)計(jì)和會(huì)計(jì)電算化進(jìn)行分析，探究會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)的影響，并對(duì)存在的問(wèn)題提出 建議。

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

目       錄

1傳統(tǒng)會(huì)計(jì)職能的相關(guān)概述4

1.1會(huì)計(jì)的起源4

1.2會(huì)計(jì)的含義5

1.3傳統(tǒng)會(huì)計(jì)的特征和職能5

1.3.1會(huì)計(jì)的基本特征5

1.3.2會(huì)計(jì)的職能5

2會(huì)計(jì)電算化的含義及特點(diǎn)5

2.1會(huì)計(jì)電算化的含義5

2.2會(huì)計(jì)電算化的特點(diǎn)6

3會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)的異同7

3.1會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)的相同點(diǎn)7

3.1.1會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)的目標(biāo)、職能一致7

3.1.2會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)須遵守基本會(huì)計(jì)理論和方法7

3.1.3遵循相同的會(huì)計(jì)法律和財(cái)經(jīng)制度7

3.2會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)的差異7

3.2.1會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)的核算工具不同7

3.2.2記載載體不同8

3.2.3人員要求不同8

3.2.4內(nèi)部控制制度不同8

3.2.5賬務(wù)處理程序不同8

4會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)職能的影響9

4.1會(huì)計(jì)電算化對(duì)核算職能的影響9

4.2會(huì)計(jì)電算化對(duì)監(jiān)督職能的影響9

4.2.1提高了傳統(tǒng)監(jiān)督職能的效率9

4.2.2是拓寬了會(huì)計(jì)監(jiān)督職能的范圍10

4.3會(huì)計(jì)電算化對(duì)反映職能的影響10

4.4會(huì)計(jì)電算化對(duì)決策職能的影響10

5我國(guó)會(huì)計(jì)電算化發(fā)展存在的問(wèn)題及對(duì)策11

5.1會(huì)計(jì)電算化發(fā)展存在的問(wèn)題11

5.1.1網(wǎng)絡(luò)環(huán)境的風(fēng)險(xiǎn)11

5.1.2現(xiàn)今企業(yè)所使用的會(huì)計(jì)軟件集成化效果較差，通用性水平低11

5.1.3缺乏復(fù)合型的會(huì)計(jì)電算化人才11

5.1.4政策與法規(guī)滯后11

5.2會(huì)計(jì)電算化發(fā)展的對(duì)策11

5.2.1更新對(duì)會(huì)計(jì)電算化重要性的認(rèn)識(shí)12

5.2.2對(duì)于數(shù)據(jù)信息源進(jìn)行合理運(yùn)用，充分挖掘數(shù)據(jù)的潛在價(jià)值12

5.2.3建立網(wǎng)絡(luò)環(huán)境下會(huì)計(jì)電算化特有的內(nèi)部控制體系。12

5.2.4重視復(fù)合型的會(huì)計(jì)電算化人才培養(yǎng)12

6結(jié)語(yǔ)13

致謝15