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

經(jīng)濟(jì)全球化的今天，在企業(yè)財(cái)務(wù)工作中，會(huì)計(jì)電算化成為了會(huì)計(jì)行業(yè)的主要計(jì)算模式，發(fā)展到目前，已經(jīng)不是單純的會(huì)計(jì)和計(jì)算機(jī)的簡(jiǎn)單結(jié)合，而是一門以財(cái)務(wù)管理、企業(yè)管理、計(jì)算機(jī)信息技術(shù)等學(xué)科相結(jié)合的綜合性學(xué)科。將會(huì)計(jì)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)銷與結(jié)算，來(lái)提高企業(yè)的財(cái)務(wù)管理水平，提高工作效率，最終實(shí)現(xiàn)會(huì)計(jì)行業(yè)的現(xiàn)代化。本文以“提出問(wèn)題——分析問(wèn)題——解決問(wèn)題”的方式，通過(guò)闡釋會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)的異同，分析會(huì)計(jì)電算化的發(fā)展及現(xiàn)狀，淺析如何全面推廣會(huì)計(jì)電算化，以及在全面推廣實(shí)現(xiàn)會(huì)計(jì)電算化的今天，作為財(cái)務(wù)人員怎樣實(shí)現(xiàn)更大價(jià)值。

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

目       錄

1 會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)的概念................................5

1．1會(huì)計(jì)電算化..............................................5

1．2傳統(tǒng)會(huì)計(jì)................................................5

2 會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)的相同點(diǎn)..............................5

2．1賬務(wù)處理信息來(lái)源一致....................................5

2．2進(jìn)行賬務(wù)處理的目標(biāo)一致..................................5

2．3遵守的會(huì)計(jì)基本原則一致..................................6

2．4對(duì)于賬務(wù)處理信息質(zhì)量要求一致............................6

3 會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)的差異................................6

3．1對(duì)于人員的要求的差異....................................6

3．2會(huì)計(jì)信息數(shù)據(jù)保存形式呈現(xiàn)差異............................6

3．3賬務(wù)處理程序呈現(xiàn)差異....................................6

4 會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)的影響................................7

4．1提高了會(huì)計(jì)信息處理效率..................................7

4．2使傳統(tǒng)會(huì)計(jì)職能的方向發(fā)生一定變化........................7

4．3傳統(tǒng)會(huì)計(jì)數(shù)據(jù)安全防范要求提升............................7

5 我國(guó)會(huì)計(jì)電算化的發(fā)展現(xiàn)狀及存在問(wèn)題........................7

5.1我國(guó)會(huì)計(jì)電算化的發(fā)展進(jìn)程.................................7

5.2我國(guó)會(huì)計(jì)電算化的發(fā)展現(xiàn)狀.................................8

5.3我國(guó)會(huì)計(jì)電算化應(yīng)用中存在的問(wèn)題...........................8

5.3.1對(duì)會(huì)計(jì)電算化認(rèn)知淺顯...................................8

5.3.2軟件開發(fā)不足...........................................8

5.3.3檔案管理有漏洞.........................................8

6 全面推廣會(huì)計(jì)電算化，完善會(huì)計(jì)信息系統(tǒng)......................9

6.1系統(tǒng)開發(fā)、發(fā)展控制.......................................9

6.2計(jì)算機(jī)會(huì)計(jì)系統(tǒng)各個(gè)部門的管理控制.........................10

6.3對(duì)計(jì)算機(jī)會(huì)計(jì)系統(tǒng)運(yùn)行過(guò)程的日�？刂�.......................10

7 結(jié)束語(yǔ)....................................................11