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

會(huì)計(jì)是以提供財(cái)務(wù)信息為主的財(cái)務(wù)系統(tǒng)，在企業(yè)經(jīng)營(yíng)管理中起著重要作用，會(huì)計(jì)信息的處理從手工發(fā)展到今天的會(huì)計(jì)電算化，使傳統(tǒng)的會(huì)計(jì)格局逐漸被打破，新的會(huì)計(jì)思想跟理論也逐漸確立，從而在推動(dòng)會(huì)計(jì)發(fā)展和自身變革的同時(shí)，也促進(jìn)電算化會(huì)計(jì)的發(fā)展和完善，會(huì)計(jì)電算化是當(dāng)代信息技術(shù)運(yùn)用到會(huì)計(jì)工作當(dāng)中，用計(jì)算機(jī)代替原始的人工記賬、報(bào)賬與算賬，以提高企業(yè)的財(cái)務(wù)管理水平，最終實(shí)現(xiàn)會(huì)計(jì)行業(yè)的現(xiàn)代化。文章在對(duì)會(huì)計(jì)電算化及傳統(tǒng)會(huì)計(jì)職能進(jìn)行分析的同時(shí)深入的研究了會(huì)計(jì)電算化的發(fā)展及其對(duì)傳統(tǒng)會(huì)計(jì)的影響，對(duì)傳統(tǒng)會(huì)計(jì)的會(huì)計(jì)理論，會(huì)計(jì)實(shí)務(wù)以及內(nèi)部控制等各方面的影響。

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

目       錄

1.引言4

會(huì)計(jì)電算化和傳統(tǒng)會(huì)計(jì)職能概述4

2.1會(huì)計(jì)電算化介紹4

2.1.1信息處理自動(dòng)性4

2.1.2信息處理存儲(chǔ)的集中性4

2.1.3收集處理信息多樣性5

2.2傳統(tǒng)會(huì)計(jì)職能介紹5

2.2.1反映職能5

2.2.2監(jiān)督職能5

2.2.3參與經(jīng)營(yíng)決策5

3.會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)職能的影響6

3.1記賬規(guī)則的變化加強(qiáng)了會(huì)計(jì)數(shù)據(jù)處理的集中化、自動(dòng)化程度6

3.2賬務(wù)處理程序變化提高了會(huì)計(jì)信息的準(zhǔn)確性和及時(shí)性6

3.3促進(jìn)會(huì)計(jì)職能的轉(zhuǎn)變7

3.4數(shù)據(jù)存儲(chǔ)介質(zhì)的變化對(duì)會(huì)計(jì)內(nèi)部控制產(chǎn)生了7

4.會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)職能的挑戰(zhàn)8

4.1對(duì)傳統(tǒng)會(huì)計(jì)理論與實(shí)務(wù)的挑戰(zhàn)8

4.2會(huì)計(jì)職能的變化8

5.會(huì)計(jì)電算化在發(fā)展中存在的問(wèn)題9

5.1對(duì)會(huì)計(jì)電算化的認(rèn)識(shí)較淺9

5.2財(cái)會(huì)人員計(jì)算機(jī)專業(yè)知識(shí)欠缺10

5.3軟件開(kāi)發(fā)技術(shù)相對(duì)比較落后10

6.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

6.1外部環(huán)境的完善11

6.1.1.完善網(wǎng)絡(luò)環(huán)境11

6.1.2對(duì)軟件開(kāi)發(fā)全過(guò)程實(shí)行嚴(yán)格管理12

6.2單位內(nèi)部機(jī)制的加強(qiáng)12

6.2.1會(huì)計(jì)電算化的功能設(shè)置必須符合會(huì)計(jì)工作12

6.2.2積極調(diào)整會(huì)計(jì)職能12

6.2.3增設(shè)會(huì)計(jì)科目級(jí)數(shù)13

6.2.4強(qiáng)化會(huì)計(jì)信息安全管理13

7.文獻(xiàn)