會(huì)計(jì)電算化對(duì)會(huì)計(jì)工作影響畢業(yè)論文-展示頁(yè)
2025-06-27 20:07本頁(yè)面
【正文】 ns, 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(huì)計(jì)電算化是會(huì)計(jì)學(xué)進(jìn)入信息時(shí)代的發(fā)展,它是會(huì)計(jì)學(xué)、電腦與信息技術(shù)、企業(yè)管理及經(jīng)濟(jì)計(jì)量學(xué)等學(xué)科相互交叉結(jié)合后產(chǎn)生的綜合性學(xué)科。它推動(dòng)會(huì)計(jì)理論和會(huì)計(jì)技術(shù)的進(jìn)步，節(jié)省會(huì)計(jì)人員的時(shí)間和精力，全面提高會(huì)計(jì)工作效率和質(zhì)量，提高整個(gè)會(huì)計(jì)工作水平，大幅度增加企業(yè)的經(jīng)濟(jì)效益，使會(huì)計(jì)理論和實(shí)務(wù)的方方面面都將發(fā)生前所未有的深刻變化。從總的情況看，經(jīng)過(guò)多年的實(shí)踐和改進(jìn)，會(huì)計(jì)電算化的形勢(shì)和基礎(chǔ)比較好，基本完成手工會(huì)計(jì)記帳向電腦會(huì)計(jì)記帳的轉(zhuǎn)變。 會(huì)計(jì)電算化對(duì)會(huì)計(jì)工作影響畢業(yè)論文目 錄引 言 2一、會(huì)計(jì)電算化簡(jiǎn)介 2(一) 對(duì)會(huì)計(jì)電算化問(wèn)題的認(rèn)知 2(二) 會(huì)計(jì)電算化的涵義 2二、會(huì)計(jì)電算化對(duì)企業(yè)的影響 3(一) 會(huì)計(jì)電算化對(duì)企業(yè)內(nèi)部控制的影響 3(二) 會(huì)計(jì)電算化對(duì)會(huì)計(jì)工作的影響 3改變了會(huì)計(jì)數(shù)據(jù)的處理方法 4會(huì)計(jì)工作由核算型向管理型轉(zhuǎn)變 4降低信息成本實(shí)現(xiàn)會(huì)計(jì)信息資源共享 4改革會(huì)計(jì)數(shù)據(jù)的修改技術(shù) 5財(cái)務(wù)報(bào)告由定期報(bào)告轉(zhuǎn)變?yōu)閷?shí)時(shí)報(bào)告 5有利于會(huì)計(jì)信息整理與分析 5對(duì)財(cái)務(wù)報(bào)告的影響 5會(huì)計(jì)本質(zhì)將重新定位 6（三）會(huì)計(jì)電算化對(duì)會(huì)計(jì)人員的影響 6減輕會(huì)計(jì)人員的工作強(qiáng)度,提高會(huì)計(jì)工作效率 6促進(jìn)會(huì)計(jì)工作職能的轉(zhuǎn)變 6促進(jìn)會(huì)計(jì)隊(duì)伍的素質(zhì)提高 7三、 會(huì)計(jì)電算化對(duì)會(huì)計(jì)工作的對(duì)策 7(一) 更新認(rèn)識(shí)，轉(zhuǎn)變觀(guān)念 7(二) 加強(qiáng)基礎(chǔ)工作的建設(shè)，改善會(huì)計(jì)電算化環(huán)境 7加強(qiáng)計(jì)算機(jī)硬件、軟件管理 7加快財(cái)務(wù)軟件由“核算型”向“管理型”的轉(zhuǎn)化 8(三) 加大對(duì)“復(fù)合型”會(huì)計(jì)電算化人才的培養(yǎng)力度 9加強(qiáng)企業(yè)財(cái)會(huì)人才隊(duì)伍的培養(yǎng)與培訓(xùn) 9提高人員素質(zhì) 9(四) 改善提高會(huì)計(jì)軟件功能并引入會(huì)計(jì)電算化 9結(jié)束語(yǔ) 11參考文獻(xiàn) 13山東華宇職業(yè)技術(shù)學(xué)院高職經(jīng)濟(jì)管理系畢業(yè)論文會(huì)計(jì)電算化實(shí)踐對(duì)會(huì)計(jì)工作的影響與對(duì)策摘 要：21世紀(jì)人類(lèi)進(jìn)入了全面信息化，當(dāng)然會(huì)計(jì)這個(gè)傳統(tǒng)行業(yè)也隨之進(jìn)步，最大的體現(xiàn)就是會(huì)計(jì)電算化。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。隨著新的會(huì)計(jì)電算化軟件的應(yīng)用，會(huì)計(jì)電算化正從簡(jiǎn)單的會(huì)計(jì)核算系統(tǒng)向綜合的管理信息系統(tǒng)轉(zhuǎn)變，形成以會(huì)計(jì)軟件為核心，金融管理、計(jì)劃、分析為一體的會(huì)計(jì)電算化管理信息系統(tǒng)。本文論述會(huì)計(jì)電算化在發(fā)展和實(shí)踐中的影響及對(duì)策，有助于大家對(duì)會(huì)計(jì)電算化工作中存在的問(wèn)題的了解，并且能夠提供一些解決的對(duì)策。從某種意義上說(shuō),“電算化會(huì)計(jì)”是為了滿(mǎn)足現(xiàn)代企業(yè)制度的需要,應(yīng)用現(xiàn)代科技與方法對(duì)傳統(tǒng)會(huì)計(jì)進(jìn)行改造和整合后產(chǎn)生的能適應(yīng)信息化社會(huì)要求的新型應(yīng)用型學(xué)科。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(guò)程也是促進(jìn)會(huì)計(jì)工作標(biāo)準(zhǔn)化、制度化、規(guī)?；倪^(guò)程,
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