会计电算化对传统会计职能的影响研究

内 容 摘 要

随着我国社会主义市场经济的飞速发展，每天要面对着各种各样激烈的竞同时已意味着会计改革的重要性。

企业要求生存，求发展就必须要随时跟踪产品市场和原材料市场的变化，合理安排生产周期，加速资金周转，为此，传统的手工会计方式就难以满足各方面对会计信息的需要。企业要对自身的物料、设备、资金、劳动，成果等及时记录在案，计算和分析，从而进行有效的规划、管理和使用，就需要开展会计电算化工作。企业实行会计电算化不仅是对传统手工会计的继承和发展，更重要的是会计电算化能的实现大大提高工作效率，但是同时，会计电算化的实施已对本有的传统会计工作产生很大的冲击，所以会计电算化对传统手工会计的继承和创新，既有重大的理论意义，也有重大的现实意义，两者皆不可分。

  

[关键词]：会计电算化; 传统会计; 影响

目录

什么是会计电算化·················································3

会计电算化的概念，特点···········································3

会计电算化的概念·············································3、4

会计电算化的特点、数据结构、原理和功能··························4

会计电算化的职能与传统会计的职能·································4

会计电算化的职能·············································4、5

3.2传统会计的职能··················································5

会计电算化同传统会计职能的区别···································5

系统初始化设置工作有差异········································5

科目的设置和使用上存在差异······································5

账务处理程序上存在差异·······································5、6

账薄格式存在差异················································6

会计电算化对传统会计职能的影响及其表现···························6

对会计信息系统结构的影响········································6

对数据处理流程和方法的影响会计核算原则的变化····················7

记账规则出现了根本性的变化······································7

账务在处理过程中的处理程序发生了变化·························7、8

对会计核算原则的影响············································8

内部控制发生了变化···············································8

内部控制的范围扩大··············································8

内部控制的制度发生了变化·····································8、9

数据储存介质的变化对会计内部控制产生了影响······················9

内部控制的形式和重点发生了变化··································9

网络财务的应用和发展给会计内部控制提出了新问题·················10

会计电算化的发展中存在的主要问题································10

对于会计电算化的认识较浅·······································10

会计人员计算机专业知识欠缺·································10、11

会计电算化制度不完善···········································11

小结····························································12

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