會(huì)計(jì)電算化對(duì)會(huì)計(jì)工作影響畢業(yè)論文-免費(fèi)閱讀
【正文】 畢竟“經(jīng)師易得,人師難求”,希望借此機(jī)會(huì)向老師表示最衷心的感謝！ 也要感謝我們班級(jí)的同學(xué),大家在一起度過了大學(xué)里的時(shí)光,也是人生一段美好的時(shí)光。到成熟階段的時(shí)候,只要輸入相應(yīng)的會(huì)計(jì)數(shù)據(jù), 會(huì)計(jì)電算化系統(tǒng)就可以相應(yīng)地產(chǎn)生管理決策所需要的各種數(shù)據(jù)資料,電算化的智能程度將會(huì)得到極大的提高。(四) 改善提高會(huì)計(jì)軟件功能并引入會(huì)計(jì)電算化 現(xiàn)行單位會(huì)計(jì)軟件雖然開始從核算型向管理型過渡,但總體上講,模塊內(nèi)容簡(jiǎn)單,功能不強(qiáng),不能適應(yīng)單位財(cái)務(wù)管理的需要。這樣新老結(jié)合,高中低結(jié)合的會(huì)計(jì)電算化人才隊(duì)伍就會(huì)形成,必將推動(dòng)電算化工作的進(jìn)一步提高。否則,就會(huì)導(dǎo)致假賬真算現(xiàn)象的發(fā)生。建立一套完善的操作環(huán)境和軟件系統(tǒng)是進(jìn)行電算化會(huì)計(jì)信息系統(tǒng)內(nèi)部監(jiān)控的必要手段,只有這樣才能保證會(huì)計(jì)人員相對(duì)獨(dú)立、完整地行使自己的權(quán)限并達(dá)到會(huì)計(jì)內(nèi)部監(jiān)控。 促進(jìn)會(huì)計(jì)隊(duì)伍的素質(zhì)提高 實(shí)行會(huì)計(jì)電算化,要求會(huì)計(jì)人員既要掌握會(huì)計(jì)專業(yè)知識(shí),、信息、管理知識(shí)等,因此,會(huì)計(jì)電算化將促進(jìn)會(huì)計(jì)人員的知識(shí)結(jié)構(gòu)向既博又專的方向發(fā)展,從而改變財(cái)會(huì)人員的知識(shí)結(jié)構(gòu),提高會(huì)計(jì)人員的素質(zhì)。使用電子計(jì)算機(jī)可以確保會(huì)計(jì)信息的正確性。對(duì)財(cái)務(wù)報(bào)告的影響 在電算化環(huán)境下會(huì)計(jì)的兩個(gè)主要分支一一財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)能更有效地互相結(jié)合、互相補(bǔ)充,充分發(fā)揮各自的職能。而在電算化環(huán)境下,可以提高會(huì)計(jì)信息的利用效率,各單位可以通過網(wǎng)絡(luò)相互查詢,領(lǐng)導(dǎo)也可以直接從網(wǎng)上查閱所需要的會(huì)計(jì)信息,實(shí)現(xiàn)信息共享,充分發(fā)揮會(huì)計(jì)電算化的作用。對(duì)于編制會(huì)計(jì)報(bào)表、運(yùn)用移動(dòng)平均法進(jìn)行成本計(jì)算等非常復(fù)雜和時(shí)間性要求很高的會(huì)計(jì)核算工作,會(huì)計(jì)電算化系統(tǒng)毫不畏懼,它可以按照一定的程序,由計(jì)算機(jī)不厭其煩地計(jì)算,及時(shí)抽取數(shù)據(jù),隨時(shí)輸出報(bào)表,復(fù)雜的會(huì)計(jì)核算工作不僅變得簡(jiǎn)單、迅速,而且大大提高了會(huì)計(jì)資料的準(zhǔn)確性。會(huì)計(jì)電算化的實(shí)施,大大提高了會(huì)計(jì)信息處理的速度和準(zhǔn)確性,能為用戶提供及時(shí)、準(zhǔn)確的會(huì)計(jì)信息,是會(huì)計(jì)事業(yè)發(fā)展史上的飛躍。會(huì)計(jì)電算化是把電子計(jì)算機(jī)和現(xiàn)代數(shù)據(jù)處理技術(shù)應(yīng)用到會(huì)計(jì)工作中的簡(jiǎn)稱,是用電子計(jì)算機(jī)代替人工記賬、算賬和報(bào)賬,以及部分代替人腦完成對(duì)會(huì)計(jì)信息的分析、預(yù)測(cè)、決策的過程,其目的是提高企業(yè)財(cái)會(huì)管理水平和經(jīng)濟(jì)效益,從而實(shí)現(xiàn)會(huì)計(jì)工作的現(xiàn)代化。會(huì)計(jì)電算化的普及和應(yīng)用,不僅僅是會(huì)計(jì)核算工作的現(xiàn)代化,實(shí)現(xiàn)會(huì)計(jì)電算化的過程也是促進(jìn)會(huì)計(jì)工作標(biāo)準(zhǔn)化、制度化、規(guī)?；倪^程,是促進(jìn)會(huì)計(jì)、會(huì)計(jì)工作改革和發(fā)展的過程,同時(shí)也是一個(gè)觀念更新、推進(jìn)企業(yè)管理現(xiàn)代化的過程。會(huì)計(jì)電算化是會(huì)計(jì)進(jìn)入信息化的基礎(chǔ)，是今后企業(yè)決策的重要依據(jù)，是會(huì)計(jì)體制改革的突破口。關(guān)鍵詞：會(huì)計(jì)電算化；影響；對(duì)策；財(cái)務(wù)工作Abstract: Into the 21st century full of information, of course,the accounting industry also will be progress in this tradition, is the embodiment of the 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
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