会计电算化对传统会计职能的影响研究

摘要和关键词·····························2

一、传统会计职能概述·························3

（一）核算职能···························3

（二）监督职能···························3

（三）参与经营决策·························3

二、会计电算化概述··························3

（一）会计电算化的含义·······················3

（二）会计电算化的特点·······················3

1.以电子计算机为计算工具，高效快速·················4

2.数据处理人机结合，系统内部控制程序化，复杂化···········4

3.数据处理自动化，账务处理一体化··················4

4.信息处理规范化，会计存储磁性化··················4

5.具有选择判断及作出合理决定的逻辑功能···············4

（三）会计电算化的意义·······················4

三、会计电算化对传统会计职能的影响··················4

（一）会计电算化对核算职能的影响··················4

1.会计账簿的装订方式························5

2.账簿个税和账户设置························5

3.账簿登记和存储方法························5

4.错账更正方式···························5

5.自动并账·····························5

（二）会计电算化对监督职能的影响··················5

1.电算化条件下内部控制可能出现的问题················5

2.建立会计电算化条件下的内部控制··················6

（三）会计电算化对经营决策的影响··················6

会计电算化与传统会计职能的关系··················6

（一）简化了会计核算过程······················7

（二）拓宽了会计监督职能······················7

（三）加强了会计对经营决策的参与度·················7

结论·······························8

参考文献·····························9

致谢·······························10

【摘要】：

会计电算化现已比较普遍，我们享用电算化带来的计算，记录，查找等各种便利，但是大部分企业对会计电算化的运用仅限于经济业务核算和账簿、报表产生的模块，而财务管理功能的模块就使用很少，几乎相当于用计算机做的手工帐，小企业尤甚。辨证地了解新形势下会计电算化的现状，客观地面对会计电算化对传统会计职能的影响，探求其原因，有针对性提出解决问题的对策和措施，不仅对会计电算化面临的问题，对整个企业会计电算化工作以及会计系统，都具有十分重大的作用。

【关键词】：传统手工会计、会计电算化、职能变化