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

隨著電子信息技術(shù)的發(fā)展，會(huì)計(jì)電算化在整個(gè)社會(huì)經(jīng)濟(jì)行業(yè)中的運(yùn)用越來(lái)越廣泛，對(duì)傳統(tǒng)會(huì)計(jì)的會(huì)計(jì)理論、會(huì)計(jì)事務(wù)、內(nèi)部控制及審計(jì)等方面均產(chǎn)生了沖擊，正逐漸影響甚至是替代傳統(tǒng)會(huì)計(jì)某些職能。

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

目       錄

摘要······························································1

正文······························································3                                                              

會(huì)計(jì)電算化的基本概念··········································3

會(huì)計(jì)電算化的職能··············································3

反映職能···················································3

監(jiān)督職能···················································4 

參與經(jīng)營(yíng)決策···············································4

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

1、記賬規(guī)則出現(xiàn)根本性變化·····································4

2、賬務(wù)在處理過(guò)程中的處理程序發(fā)生了變化·······················4

3、對(duì)會(huì)計(jì)核算原則的影響·······································5 

（1）對(duì)實(shí)際成本原則的影響···································5

（2）對(duì)權(quán)責(zé)發(fā)生制的影響···································· 5

4、對(duì)內(nèi)部控制的影響···········································6

（1）內(nèi)部控制范圍擴(kuò)大·······································6

（2）內(nèi)部控制制度的變化·····································6

（3）數(shù)據(jù)存儲(chǔ)介質(zhì)的變化對(duì)會(huì)計(jì)內(nèi)部控制的影響·················6

（4）內(nèi)部控制的形式和重點(diǎn)發(fā)生了變化·························7

（5）網(wǎng)絡(luò)財(cái)務(wù)的應(yīng)用與發(fā)展給會(huì)計(jì)內(nèi)部控制帶來(lái)的新問(wèn)題·········7

我國(guó)電算化會(huì)計(jì)在發(fā)展中存在的問(wèn)題······························7

1、對(duì)會(huì)計(jì)電算化的認(rèn)識(shí)較淺·····································7

2、財(cái)務(wù)人員計(jì)算機(jī)專(zhuān)業(yè)知識(shí)欠缺·································8

3、電算化所使用的財(cái)務(wù)軟件不規(guī)范·······························8

4、會(huì)計(jì)電算化制度不健全·······································9

5、軟件開(kāi)發(fā)技術(shù)相對(duì)滯后，數(shù)據(jù)兼容性差，系統(tǒng)安全無(wú)從保障·······9

6、缺乏合格的會(huì)計(jì)電算化專(zhuān)業(yè)人才·······························9

電算化會(huì)計(jì)發(fā)展趨勢(shì)與展望······································9

建立電子商務(wù)網(wǎng)絡(luò)··········································10

購(gòu)置網(wǎng)絡(luò)財(cái)務(wù)軟件··········································10

3、信息處理和分析專(zhuān)業(yè)化、智能化······························10

六、小結(jié)·························································11

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