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

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

摘 要

隨著科學(xué)技術(shù)的腳步越來越快，會(huì)計(jì)行業(yè)也發(fā)生著改變，這是信息技術(shù)與手工行業(yè)完美結(jié)合。我國會(huì)計(jì)行業(yè)的傳統(tǒng)核算方法逐漸被會(huì)計(jì)電算化所取代，于是會(huì)計(jì)電算化的使用是我國會(huì)計(jì)制度改革和發(fā)展的必然趨向。會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)的職能有著很大影響，不僅在會(huì)計(jì)核算、監(jiān)督的基本方面，而且包括了預(yù)測、決策、分析等方面。這些都是傳統(tǒng)會(huì)計(jì)所不能比的。并且會(huì)計(jì)電算化的運(yùn)用減輕了財(cái)務(wù)人員的工作量從忙碌的的工作中擺脫，提高了信息的準(zhǔn)去率，目前我國的會(huì)計(jì)電算化已經(jīng)實(shí)現(xiàn)了編制報(bào)表的自動(dòng)化。本文基于會(huì)計(jì)電算化和傳統(tǒng)會(huì)計(jì)的聯(lián)系與區(qū)別，對(duì)會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)二者進(jìn)行對(duì)比,更加強(qiáng)烈的說明會(huì)計(jì)電算化對(duì)于傳統(tǒng)會(huì)計(jì)的影響，發(fā)現(xiàn)會(huì)計(jì)電算化在企業(yè)中的應(yīng)用。

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

目       錄

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

摘 要4

目       錄5

1.會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)概述6

1.1會(huì)計(jì)電算化和傳統(tǒng)會(huì)計(jì)概念6

1.1.1會(huì)計(jì)電算化概念6

1.1.2傳統(tǒng)會(huì)計(jì)概念7

1.2會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)特點(diǎn)7

1.2.1會(huì)計(jì)電算化特點(diǎn)7

1.2.2傳統(tǒng)會(huì)計(jì)特點(diǎn)7

2.會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)的聯(lián)系與區(qū)別8

2.1會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)的聯(lián)系8

2.2.1目標(biāo)相同8

2.2.2基本理論與方法一致8

2.2.3遵守會(huì)計(jì)法規(guī)及財(cái)經(jīng)制度8

2.2.4會(huì)計(jì)數(shù)據(jù)處理技術(shù)的基本功能8

2.2.5會(huì)計(jì)檔案的保管8

2.2.6編制會(huì)計(jì)報(bào)表的要求相同8

2.2會(huì)計(jì)電算化與傳統(tǒng)會(huì)計(jì)的區(qū)別8

2.2.1系統(tǒng)化初始設(shè)置有差異8

2.2.2信息載體不同8

2.2.3運(yùn)算工具不同9

2.2.4記賬規(guī)則不同9

2.2.5控制方式不同9

3.會(huì)計(jì)電算化的作用9

4.會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)的影響9

4.1會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)工作的影響9

4.1.1會(huì)計(jì)人員的工作強(qiáng)度的降低9

4.1.2會(huì)計(jì)人員的基本素質(zhì)提升10

4.1.3會(huì)計(jì)工作內(nèi)容的完善10

4.2會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)職能的影響10

4.2.1會(huì)計(jì)核算的影響10

4.2.2數(shù)據(jù)處理的影響10

4.2.3企業(yè)內(nèi)部控制的影響11

4.2.4會(huì)計(jì)工作方向轉(zhuǎn)變的影響11

5.未來會(huì)計(jì)電算化的發(fā)展11

5.1會(huì)計(jì)人員的培訓(xùn)11

5.2會(huì)計(jì)信息質(zhì)量11

5.3會(huì)計(jì)信息安全11

5.4會(huì)計(jì)電算化的軟件12

5.5會(huì)計(jì)電算化的制度完善12

6.結(jié)論12

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