淺析會(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

多年來(lái)科學(xué)技術(shù)在持續(xù)的升級(jí)，電算化會(huì)計(jì)也隨著持續(xù)的升級(jí)，且在逐步的彌補(bǔ)傳統(tǒng)會(huì)計(jì)的職能的缺陷，使得會(huì)計(jì)的職能也在逐步完善。論文中是從論述會(huì)計(jì)電算化和傳統(tǒng)會(huì)計(jì)的特點(diǎn)及職能，并解析出電算化會(huì)計(jì)對(duì)傳統(tǒng)會(huì)計(jì)職能的影響，而且對(duì)目前存在的一些問(wèn)題做了詳細(xì)解析。最后，對(duì)會(huì)計(jì)電算化未來(lái)的發(fā)展趨勢(shì)做出簡(jiǎn)單展望。盡管信息時(shí)代的到來(lái)，影響著各個(gè)領(lǐng)域的科技的飛躍，但在這過(guò)程中，我們會(huì)在其中不斷的發(fā)現(xiàn)大量的問(wèn)題，并需要人們不斷的去解決問(wèn)題，讓會(huì)計(jì)電算化的應(yīng)用變得更加便利，并在各個(gè)領(lǐng)域得到廣泛的應(yīng)用，也為會(huì)計(jì)電算化繼續(xù)發(fā)展的腳步奠定堅(jiān)實(shí)的基礎(chǔ)。

[關(guān)鍵詞]：會(huì)計(jì)電算化；職能；影響；體 現(xiàn)

目       錄

1.引言2

2.會(huì)計(jì)電算化的特點(diǎn)及職能2

2.1會(huì)計(jì)電算化的含義及特點(diǎn)2

2.1.1會(huì)計(jì)電算化的含義2

2.1.2會(huì)計(jì)電算化的特點(diǎn)2

2.2會(huì)計(jì)電算化的職能2

3.傳統(tǒng)會(huì)計(jì)的特點(diǎn)及職能3

3.1傳統(tǒng)會(huì)計(jì)的含義及特點(diǎn)3

3.2傳統(tǒng)會(huì)計(jì)的職能3

4.會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)職能的影響5

4.1對(duì)傳統(tǒng)會(huì)計(jì)核算職能的影響5

4.2 對(duì)傳統(tǒng)會(huì)計(jì)監(jiān)督職能的影響5

4.3對(duì)傳統(tǒng)會(huì)計(jì)拓展職能的影響6

5.會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)職能影響的體現(xiàn)7

5.1對(duì)會(huì)計(jì)工作者綜合能力要求及財(cái)務(wù)部門(mén)框架發(fā)生改變7

5.2數(shù)據(jù)的處理流程和方法的改變7

5.2.1對(duì)會(huì)計(jì)數(shù)據(jù)存儲(chǔ)的方式不同7

5.2.2對(duì)會(huì)計(jì)數(shù)據(jù)的收集方式不同7

5.2.3對(duì)會(huì)計(jì)數(shù)據(jù)的審核方式不同8

5.3內(nèi)部會(huì)計(jì)控制發(fā)生變化8

6.會(huì)計(jì)電算化遇到的問(wèn)題及應(yīng)對(duì)措施8

6.1會(huì)計(jì)電算化應(yīng)用不受重視8

6.2會(huì)計(jì)電算化應(yīng)用系統(tǒng)的局限性9

6.3會(huì)計(jì)數(shù)據(jù)的安全性受到威脅10

6.4會(huì)計(jì)電算化存在問(wèn)題的應(yīng)對(duì)措施10

7.會(huì)計(jì)電算化的未來(lái)走向10

7.1會(huì)計(jì)電算化向管理方向的發(fā)展11

7.2會(huì)計(jì)電算化的應(yīng)用普及化11

7.3會(huì)計(jì)電算化向智能化的發(fā)展12

8.結(jié)語(yǔ)12