會計電算化對傳統會計職能的影響研究

內 容 摘 要

隨著我國社會主義市場經濟的飛速發展，每天要面對著各種各樣激烈的競同時已意味著會計改革的重要性。

企業要求生存，求發展就必須要隨時跟蹤產品市場和原材料市場的變化，合理安排生產周期，加速資金周轉，為此，傳統的手工會計方式就難以滿足各方面對會計信息的需要。企業要對自身的物料、設備、資金、勞動，成果等及時記錄在案，計算和分析，從而進行有效的規劃、管理和使用，就需要開展會計電算化工作。企業實行會計電算化不僅是對傳統手工會計的繼承和發展，更重要的是會計電算化能的實現大大提高工作效率，但是同時，會計電算化的實施已對本有的傳統會計工作產生很大的沖擊，所以會計電算化對傳統手工會計的繼承和創新，既有重大的理論意義，也有重大的現實意義，兩者皆不可分。

  

[關鍵詞]：會計電算化; 傳統會計; 影響

目錄

什么是會計電算化·················································3

會計電算化的概念，特點···········································3

會計電算化的概念·············································3、4

會計電算化的特點、數據結構、原理和功能··························4

會計電算化的職能與傳統會計的職能·································4

會計電算化的職能·············································4、5

3.2傳統會計的職能··················································5

會計電算化同傳統會計職能的區別···································5

系統初始化設置工作有差異········································5

科目的設置和使用上存在差異······································5

賬務處理程序上存在差異·······································5、6

賬薄格式存在差異················································6

會計電算化對傳統會計職能的影響及其表現···························6

對會計信息系統結構的影響········································6

對數據處理流程和方法的影響會計核算原則的變化····················7

記賬規則出現了根本性的變化······································7

賬務在處理過程中的處理程序發生了變化·························7、8

對會計核算原則的影響············································8

內部控制發生了變化···············································8

內部控制的范圍擴大··············································8

內部控制的制度發生了變化·····································8、9

數據儲存介質的變化對會計內部控制產生了影響······················9

內部控制的形式和重點發生了變化··································9

網絡財務的應用和發展給會計內部控制提出了新問題·················10

會計電算化的發展中存在的主要問題································10

對于會計電算化的認識較淺·······································10

會計人員計算機專業知識欠缺·································10、11

會計電算化制度不完善···········································11

小結····························································12

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