会计电算化对传统会计职能的影响研究

摘要

会计随着社会的发展在不断的更新和完善，而会计电算化是依托于计算机技术的发展，使会计工作进入了电算化时代，代替了人工会计的大部分工作。在如今的大数据时代提高了会计信息的处理速度，实现数据共享，适应了企业等现代化管理要求，同时会计电算化也提高了会计人员的工作效率，给传统会计职能带来了深远的影响。本文结合当前会计电算化相对于传统会计所拥有的优势和弊端，通过分析两者的特点和差异，得出会计电算化使现代会计不再是单纯简化的会计工作而是为企业提供更多更可靠的财务经营信息和决策依据。会计电算化有效的提高了会计核算深度和广度。

关键词：会计电算化、传统会计、职能影响

目 录

一、前言 ·································································3

二、传统会计的概念和特点 ················································3

（一）传统会计的概念······················································3

（二）传统会计的特点 ·····················································3

三、会计电算化的概念和优势················································4

（一）会计电算化的概念····················································4

（二）会计电算化的优势·····················································4

四、会计电算化对传统会计职能影响·········································4

（一）会计电算化与传统会计职能的区········································5

（二）会计电算化对传统会计职能的影响······································5

（三）传统会计在会计电算化时代的不足·····································6

五、会计电算化环境下传统会计职能改进对策··································6

（一）提高企业人员对会计电算化工作的认识程度······························6

（二）完善会计电算化相关制度或规范········································7

（三）做好电算化会计档案和安全措施········································7

（四）建立企业岗位监督和审查模式··········································7

六、总结··································································7