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

在經(jīng)濟(jì)全球化的今天,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。會(huì)計(jì)電算化發(fā)展到現(xiàn)在,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, 而已經(jīng)發(fā)展成為了一門以會(huì)計(jì)學(xué), 企業(yè)管理、 信息技術(shù)等學(xué)科相結(jié)合之后產(chǎn)生的綜合性學(xué)科。其實(shí)質(zhì)是將當(dāng)代的信息技術(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)賬與算賬,以提高企業(yè)的財(cái)務(wù)管理水平, 最終實(shí)現(xiàn)會(huì)計(jì)行業(yè)的現(xiàn)代化。 本文要闡述會(huì)計(jì)電算化在行業(yè)中的實(shí)施對(duì)傳統(tǒng)會(huì)計(jì)職能的影響.

關(guān)鍵詞: 會(huì)計(jì)電算化； 傳統(tǒng)會(huì)計(jì)； 會(huì)計(jì)職能

目錄

第1章 會(huì)計(jì)電算化的職能與傳統(tǒng)會(huì)計(jì)的職能.……............................................4

1.1會(huì)計(jì)電算化的職能.……...........................................................................4

1.2傳統(tǒng)會(huì)計(jì)職能.……...................................................................................4

1.2.1反應(yīng)職能................................................................................................4

1.2.2監(jiān)督職能................................................................................................4

1.2.3參與經(jīng)營(yíng)決策........................................................................................4

第2章 會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)職能的影響及其表現(xiàn)........................................5

2.1記賬規(guī)則出現(xiàn)了根本性的變化................................................................5

2.2賬務(wù)在處理過程中的處理程序發(fā)生了變化............................................5

2.3對(duì)會(huì)計(jì)核算原則的影響............................................................................6

2.3.1對(duì)實(shí)際成本原則的影響........................................................................6

2.3.2對(duì)權(quán)責(zé)發(fā)生制的影響............................................................................6

2.4內(nèi)部控制發(fā)生了變化................................................................................7

2.4.1內(nèi)部控制的范圍擴(kuò)大............................................................................7

2.4.2內(nèi)部控制制度發(fā)生了變化....................................................................7

2.4.3數(shù)據(jù)存儲(chǔ)介質(zhì)的變化對(duì)會(huì)計(jì)內(nèi)部控制產(chǎn)生了影響............................7

2.4.4內(nèi)部控制的形式和重點(diǎn)發(fā)生了變化....................................................8

2.4.5網(wǎng)絡(luò)財(cái)務(wù)的應(yīng)用和發(fā)展給會(huì)計(jì)內(nèi)部控制提出了新問題....................8

第3章 我國會(huì)計(jì)電算化的發(fā)展中存在的主要問題...........................................8

3.1對(duì)會(huì)計(jì)電算化的認(rèn)識(shí)較淺........................................................................8

3.2財(cái)會(huì)人員計(jì)算機(jī)專業(yè)知識(shí)欠缺................................................................9

3.3電算化所用財(cái)務(wù)軟件不規(guī)范, 等同于 “仿真手工”..........................9

3.4會(huì)計(jì)電算化制度不完善...........................................................................10

3.5軟件開發(fā)技術(shù)相對(duì)比較落后, 造成數(shù)據(jù)的 兼容性差, 系統(tǒng)的安全性得不到保障..................................................................................................................10

3.6缺乏合格的會(huì)計(jì)電算化的專業(yè)人才.......................................................11

第4章 電算化會(huì)計(jì)未來發(fā)展趨勢(shì)展望..............................................................12

4.1電算化將能有效提高會(huì)計(jì)核算的準(zhǔn)確性、 更有效預(yù)防造假及舞弊現(xiàn)象.............................................................................................................................12

4.2電算化將獲得普及和應(yīng)用, 網(wǎng)絡(luò)會(huì)計(jì)將會(huì)成為電算化會(huì)計(jì)的發(fā)展新趨.............................................................................................................................14

4.3信息處理和分析專業(yè)化、智能化..........................................................15

4.4電算化有效的將核算會(huì)計(jì)與管理會(huì)計(jì)系統(tǒng)相結(jié)合,促進(jìn)企業(yè)管理信息系統(tǒng)的建立和完善....................................................................................................16

4.5貨幣計(jì)量假設(shè).........................................................................................16

第5章、 結(jié)論......................................................................................................17

致謝........................................................................................................................18

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