淺析會(huì)計(jì)電算化對(duì)會(huì)計(jì)實(shí)踐的影響

論文編號(hào):KJ197 　論文字?jǐn)?shù):4578,頁數(shù):09

論文摘要與關(guān)鍵詞
中文：隨著計(jì)算機(jī)技術(shù)的迅猛發(fā)展,我國的會(huì)計(jì)電算化已跨入有組織、有計(jì)劃的推廣普及發(fā)展階段。會(huì)計(jì)信息系統(tǒng)的長(zhǎng)足發(fā)展,對(duì)會(huì)計(jì)工作產(chǎn)生了巨大影響,同時(shí)也出現(xiàn)許多問題。筆者僅就會(huì)計(jì)電算化系統(tǒng)的應(yīng)用對(duì)會(huì)計(jì)實(shí)踐的影響和會(huì)計(jì)實(shí)踐中應(yīng)采取的相關(guān)對(duì)策進(jìn)行探討。
 關(guān)鍵詞：會(huì)計(jì)；電算化；實(shí)踐；對(duì)策
英文：With the rapid development of computer technology, computerized accounting in China has entered an organized plan to promote universal development stage. The rapid development of accounting information system had a tremendous impact on the accounting, but also the emergence of many problems. I only in respect of Computerized Accounting System impact on accounting practice and accounting practice, the relevant measures should be taken to explore.
 Key words: Accounting; computerization; practice; Strategy
 
 
 
目錄
論文摘要與關(guān)鍵詞 4
目錄 4
正文 6
一、概述 6
二、會(huì)計(jì)電算化對(duì)會(huì)計(jì)實(shí)踐的影響 6
2.1改變了會(huì)計(jì)數(shù)據(jù)的處理方法 6
2.2降低信息成本，提高會(huì)計(jì)信息質(zhì)量 7
2.3改變財(cái)會(huì)人員的知識(shí)結(jié)構(gòu)和工作職能 7
2.4將改革會(huì)計(jì)數(shù)據(jù)的修改技術(shù)與內(nèi)部控制制度 7
2.5會(huì)計(jì)本質(zhì)將重新定位 7
2.6重新定義會(huì)計(jì)報(bào)表的內(nèi)容 8
2.7將建立定期報(bào)告和實(shí)時(shí)報(bào)告結(jié)合的財(cái)務(wù)報(bào)告制度 8
2.8更加重視會(huì)計(jì)信息分析 8
三、會(huì)計(jì)電算化背景下會(huì)計(jì)工作實(shí)踐對(duì)策分析 9
3.1要解決人們思想認(rèn)識(shí)問題 9
3.2要重視會(huì)計(jì)電算化理論的研究 9
3.3 實(shí)現(xiàn)人機(jī)交互作用的“智能型”管理 10
3.4 實(shí)現(xiàn)財(cái)務(wù)信息網(wǎng)絡(luò)化財(cái)務(wù)信息的處理與輸出 10
3.5要提高會(huì)計(jì)人員計(jì)算機(jī)操作業(yè)務(wù)素質(zhì) 11
結(jié)束語 11
參考文獻(xiàn) 12