會計電算化對會計工作影響畢業(yè)論文-全文預覽
【正文】 largest puterized accounting. Accounting is the accounting entry information are based, are an important basis for future business decisions, is a breakthrough in the accounting system. From the total situation, after years of practice and improvement, puterized accounting basis for a better situation and basically plete the manual accounting accounting accounting accounting change to the puter. With the new puterized accounting software applications, puterized accounting is a simple accounting system from the integrated management information system to change, to form the core accounting software, financial management, planning, analysis as one of the Computer Accounting management information system. It promotes accounting theory and accounting technology, accounting personnel to save time and energy, improve efficiency and quality of accounting work to improve the level of the accounting work, a substantial increase in economic efficiency of enterprises, so that all aspects of accounting theory and practice will occur unprecedented and profound changes. This article discusses the development and implementation of puterized accountingproblems and countermeasures to help everyone Accounting Computerized Accounting understanding of the problems and can provide the countermeasures.Key Words: Accounting；affect；solutions；financial accounting引 言會計電算化是會計學進入信息時代的發(fā)展,它是會計學、電腦與信息技術、企業(yè)管理及經(jīng)濟計量學等學科相互交叉結合后產(chǎn)生的綜合性學科。從總的情況看，經(jīng)過多年的實踐和改進，會計電算化的形勢和基礎比較好，基本完成手工會計記帳向電腦會計記帳的轉變。會計電算化是會計進入信息化的基礎，是今后企業(yè)決策的重要依據(jù)，是會計體制改革的突破口。本文論述會計電算化在發(fā)展和實踐中的影響及對策，有助于大家對會計電算化工作中存在的問題的了解，并且能夠提供一些解決的對策。會計電算化的普及和應用,不僅僅是會計核算工作的現(xiàn)代化,實現(xiàn)會計電算化的過程也是促進會計工作標準化、制度化、規(guī)?；倪^程,是促進會計、會計工作改革和發(fā)展的過程,同時也是一個觀念更新、推進企業(yè)管理現(xiàn)代化的過程。多數(shù)單位電算化都是應用于代替手工核算,僅僅是從減輕會計人員負擔、提高核算效率方面入手,根本未認識到建立完整的會計信息系統(tǒng)對企業(yè)的重要性使現(xiàn)有會計提供的信息不能及時、有效地為企業(yè)決策及管理服務。會計電算化是把電子計算機和現(xiàn)代數(shù)據(jù)處理技術應用到會計工作中的簡稱,是用電子計算機代替人工記賬、算賬和報賬,以及部分代替人腦完成對會計信息的分析、預測、決策的過程,其目的是提高企業(yè)財會管理水平和經(jīng)濟效益,從而實現(xiàn)會計工作的現(xiàn)代化。 在傳統(tǒng)的會計方式下,由于其數(shù)據(jù)處理工具主要是算盤或計算器,大部分工作用手工來完成,因此,其內(nèi)部控制工作主要是放在對人的控制上。會計電算化的實施,大大提高了會計信息處理的速度和準確性,能為用戶提供及時、準確的會計信息,是會計事業(yè)發(fā)展史上的飛躍。財務部門不能發(fā)揮參謀作用,會計工作效率不高,會計信息滯后,會計人員素質不高,使會計人員的地位大受影響。對于編制會計報表、運用移動平均法進行成本計
研究報告相關推薦
鄂ICP備17016276號-1