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

內(nèi)容摘要

隨著我國(guó)科學(xué)水平的不斷提升，會(huì)計(jì)電算化的出現(xiàn)一定程度上彌補(bǔ)了傳統(tǒng)會(huì)計(jì)的缺陷，但又不能完全的脫離傳統(tǒng)會(huì)計(jì)，因此需要我們對(duì)會(huì)計(jì)電算化有更準(zhǔn)確的認(rèn)識(shí)和理清對(duì)傳統(tǒng)會(huì)計(jì)的影響，適應(yīng)其發(fā)展現(xiàn)狀，有效的對(duì)當(dāng)前工作中的不足開(kāi)展探討，發(fā)揮其作用和價(jià)值，以促進(jìn)企業(yè)可持續(xù)發(fā)展。本文從多方面分析了會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)職能的影響。

【關(guān)鍵詞】會(huì)計(jì)電算化；傳統(tǒng)會(huì)計(jì)；會(huì)計(jì)職能

目錄

1、導(dǎo)論....................................................3

1.1、研究背景及意義........................................3

1.1.1、研究背景............................................3

1.1.2、研究的意義..........................................3

1.2、研究?jī)?nèi)容及方法........................................3

1.2.1、研究?jī)?nèi)容............................................3

1.2.2、研究方法............................................4

2、會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)的概念及特點(diǎn)........................4

2.1、會(huì)計(jì)電算化的概念及特點(diǎn)................................4

2.1.1、會(huì)計(jì)電算化的概念....................................4

2.1.2、會(huì)計(jì)電算化的特點(diǎn)....................................5

2.2、傳統(tǒng)會(huì)計(jì)的概念及特點(diǎn)..................................6

2.2.1、傳統(tǒng)會(huì)計(jì)的概念......................................6

2.2.2、傳統(tǒng)會(huì)計(jì)的特點(diǎn)......................................6

3、會(huì)計(jì)電算化和傳統(tǒng)會(huì)計(jì)的區(qū)別與聯(lián)系........................7

3.1、會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)的區(qū)別............................7

3.1.1、賬務(wù)處理程序不同....................................7

3.1.2、更正錯(cuò)賬的方法不同..................................7

3.1.3、賬務(wù)核對(duì)方式不同....................................8

3.1.4、報(bào)稅方式不同........................................8

3.1.5、工作內(nèi)容差異........................................8

3.1.6、科目設(shè)置以及使用不同................................9

3.2、會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)的聯(lián)系............................9

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、記賬規(guī)則的影響........................................9

4.2、對(duì)會(huì)計(jì)核算原則的影響..................................10

4.3、對(duì)內(nèi)部控制的影響......................................10

5、促進(jìn)會(huì)計(jì)電算化發(fā)展和會(huì)計(jì)職能發(fā)揮的積極對(duì)策..............11

5.1、加強(qiáng)企業(yè)和工作人員對(duì)會(huì)計(jì)電算化的認(rèn)識(shí)..................11

5.2、提高工作人員素質(zhì)......................................11

5.3、完善會(huì)計(jì)電算化的內(nèi)部控制..............................12

5.4、增強(qiáng)系統(tǒng)安全性和保密性................................12

6、結(jié)論與建議..............................................13

6.1、結(jié)論..................................................13

6.2、建議..................................................13

參考文獻(xiàn)