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

隨著社會(huì)經(jīng)濟(jì)、科學(xué)技術(shù)不斷的發(fā)展，會(huì)計(jì)本身產(chǎn)生了巨大的變化。會(huì)計(jì)是以提供財(cái)務(wù)信息為主的信息系統(tǒng)，在企業(yè)經(jīng)營(yíng)管理中起著重要作用。會(huì)計(jì)信息處理從手工發(fā)展到電算化，使傳統(tǒng)會(huì)計(jì)格局逐漸被打破，新的會(huì)計(jì)思想和理論逐漸確立，從而在推動(dòng)會(huì)計(jì)自身發(fā)展和變革的同時(shí)，也促進(jìn)電算化會(huì)計(jì)的進(jìn)一步完善和發(fā)展。但在會(huì)計(jì)發(fā)展過程中，以收集、處理和提供會(huì)計(jì)信息為主的核心始終沒有改變，變化的主要內(nèi)容是會(huì)計(jì)信息的處理與提供的技術(shù)方式，以及分析和利用會(huì)計(jì)信息的能力和程度。在電子計(jì)算機(jī)日益普及和網(wǎng)絡(luò)技術(shù)飛速發(fā)展的新形勢(shì)下，傳統(tǒng)的手工會(huì)計(jì)方式也越來越難以滿足各方面對(duì)會(huì)計(jì)信息的需要，實(shí)施會(huì)計(jì)電算化將成為現(xiàn)代企業(yè)充分有效發(fā)揮會(huì)計(jì)監(jiān)督核算等基本職能的主力軍。

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

目       錄

內(nèi)容摘要…..............................................................................................................1

一、傳統(tǒng)會(huì)計(jì)的概念與特點(diǎn) .........................................................................…...3

（一）傳統(tǒng)會(huì)計(jì)的概念  ............................................................….............….….3

（二）傳統(tǒng)會(huì)計(jì)的特點(diǎn)  ......................................................................................3

二、會(huì)計(jì)電算化的概述…............................................................……..................3

（一）會(huì)計(jì)電算化的由來……..............................................................................3

（二）會(huì)計(jì)電算化的概念 …................................................................................4

（三）會(huì)計(jì)電算化的特點(diǎn)......................................................................................4

（四）會(huì)計(jì)電算化的發(fā)展歷程...............................................................................5

三、會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)的聯(lián)系與差別...........................................................7

（一）會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)的聯(lián)系 .................................................................7

（二）會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)的差別 ..................................................................7

四、會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)職能的影響................................................................9

（一）會(huì)計(jì)電算化改變了傳統(tǒng)會(huì)計(jì)對(duì)數(shù)據(jù)的處理方法.........................................9

（二）會(huì)計(jì)電算化促進(jìn)了會(huì)計(jì)工作向管理方向發(fā)展.............................................9

（三）會(huì)機(jī)電算化對(duì)企業(yè)內(nèi)部控制的影響.............................................................9

（四）會(huì)計(jì)電算化對(duì)企業(yè)原則的影響....................................................................10

五、促進(jìn)會(huì)計(jì)電算化發(fā)展和會(huì)計(jì)職能發(fā)揮的積極對(duì)策........................................10

六、結(jié)  論.................................................................................................................10

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