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

摘要：以互聯(lián)網(wǎng)為核心的信息技術(shù)正在對(duì)人類(lèi)社會(huì)的發(fā)展、進(jìn)步和繁榮起著越來(lái)越重要的影響。以互聯(lián)網(wǎng)在經(jīng)濟(jì)活動(dòng)中的應(yīng)用為本質(zhì)特征的會(huì)計(jì)電算化己經(jīng)滲透到社會(huì)生活的方方面面，成為推動(dòng)經(jīng)濟(jì)發(fā)展的主要力量，同時(shí)也給會(huì)計(jì)領(lǐng)域帶來(lái)了一場(chǎng)全方位、根本性的革命。會(huì)計(jì)電算化改變了傳統(tǒng)的會(huì)計(jì)賬務(wù)流程和管理模式，適應(yīng)于一定會(huì)計(jì)環(huán)境的會(huì)計(jì)理論和會(huì)計(jì)實(shí)務(wù)必然發(fā)生相應(yīng)變革，通過(guò)研究會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)理論的沖擊和會(huì)計(jì)電算化環(huán)境下的相關(guān)會(huì)計(jì)實(shí)務(wù)問(wèn)題，推動(dòng)會(huì)計(jì)發(fā)展以適應(yīng)時(shí)代的要求。

會(huì)計(jì)理論和會(huì)計(jì)方法博大精深，本文著重于對(duì)會(huì)計(jì)電算化環(huán)境下會(huì)計(jì)理論和會(huì)計(jì)方法的部分熱點(diǎn)問(wèn)題進(jìn)行了分析研究和探討。論文分析了會(huì)計(jì)電算化對(duì)會(huì)計(jì)職能、假設(shè)、原則、要素、對(duì)象和確認(rèn)等方面的影響;在借鑒已有的研究成果基礎(chǔ)上，結(jié)合電算化會(huì)計(jì)發(fā)展的實(shí)際，分析會(huì)計(jì)電算化的進(jìn)一步發(fā)展趨勢(shì)。

[關(guān)鍵詞]：會(huì)計(jì)電算化；會(huì)計(jì)理論；會(huì)計(jì)實(shí)務(wù)

目 錄

摘要1

1 會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)的聯(lián)系和區(qū)別1

2 傳統(tǒng)會(huì)計(jì)在會(huì)計(jì)電算化時(shí)代的不足3

2.1 企業(yè)對(duì)會(huì)計(jì)電算化理解認(rèn)知度不足3

2.2 會(huì)計(jì)電算化財(cái)務(wù)軟件缺乏統(tǒng)一規(guī)劃3

3 會(huì)計(jì)電算化對(duì)會(huì)計(jì)理論的影響4

3.1 會(huì)計(jì)電算化對(duì)確認(rèn)理論的沖擊4

4 會(huì)計(jì)電算化對(duì)會(huì)計(jì)實(shí)務(wù)的影響5

4.1會(huì)計(jì)電算化對(duì)會(huì)計(jì)數(shù)據(jù)處理的影響5

4.1.1記賬規(guī)則發(fā)生了改變手工記賬規(guī)5

4.1.2 賬務(wù)處理程序發(fā)生變化6

4.2會(huì)計(jì)電算化對(duì)會(huì)計(jì)信息的影響7

4.2.1會(huì)計(jì)信息載體由單一媒體向多媒體方向發(fā)展7

4.2.2提高了會(huì)計(jì)信息的質(zhì)量7

4.3 會(huì)計(jì)電算化對(duì)會(huì)計(jì)核算方法的影響7

4.4  會(huì)計(jì)電算化對(duì)財(cái)務(wù)報(bào)表的影響8

5 會(huì)計(jì)電算化對(duì)會(huì)計(jì)職能的影響9

6 會(huì)計(jì)電算化下一步的發(fā)展趨勢(shì)10

6.1 管理會(huì)計(jì)電算化10

6.2會(huì)計(jì)系統(tǒng)網(wǎng)絡(luò)化10

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