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

內(nèi)容摘要

會(huì)計(jì)電算化是指以電子計(jì)算機(jī)為主、將當(dāng)代電子技術(shù)和信息技術(shù)應(yīng)用到會(huì)計(jì)實(shí)務(wù)中的簡(jiǎn)稱。傳統(tǒng)會(huì)計(jì)是指純手工進(jìn)行會(huì)計(jì)信息的處理，人工記賬、算賬和報(bào)賬，這一切全部依賴人來(lái)進(jìn)行。

隨著經(jīng)濟(jì)社會(huì)、科學(xué)技術(shù)的發(fā)展，會(huì)計(jì)本身產(chǎn)生了巨大變化。會(huì)計(jì)電算化的發(fā)展極大影響著傳統(tǒng)會(huì)計(jì)工作環(huán)境與條件，在會(huì)計(jì)發(fā)展變革中，會(huì)計(jì)電算化也在完善。

會(huì)計(jì)電算化適應(yīng)了現(xiàn)代管理要求，提高企業(yè)財(cái)務(wù)管理水平，給傳統(tǒng)會(huì)計(jì)帶來(lái)長(zhǎng)遠(yuǎn)的影響，最終實(shí)現(xiàn)會(huì)計(jì)行業(yè)現(xiàn)代化。

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

目       錄

1 導(dǎo)論5

1.1研究的背景和意義5

1.1.1研究背景5

1.1.2研究的目的和意義5

1.2研究的思路和方法5

2傳統(tǒng)會(huì)計(jì)概念及特點(diǎn)5

2.1傳統(tǒng)會(huì)計(jì)概念5

2.2傳統(tǒng)會(huì)計(jì)特點(diǎn)5

2.3傳統(tǒng)會(huì)計(jì)職能5

3會(huì)計(jì)電算化概述6

3.1會(huì)計(jì)電算化由來(lái)6

3.2會(huì)計(jì)電算化概念及特點(diǎn)6

3.2.1會(huì)計(jì)電算化概念6

3.2.2會(huì)計(jì)電算化特點(diǎn)6

3.3會(huì)計(jì)電算化職能7

4電算化會(huì)計(jì)與傳統(tǒng)會(huì)計(jì)差別7

5會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)的影響8

6會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)影響的對(duì)策9

7目前我國(guó)會(huì)計(jì)電算化存在的問(wèn)題及對(duì)策10

7.1目前會(huì)計(jì)電算化面臨的問(wèn)題10

7.1.1存在問(wèn)題的主要原因10

7.2完善我國(guó)會(huì)計(jì)電算化的幾點(diǎn)對(duì)策11

結(jié)語(yǔ)13

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