浅谈会计电算化与传统会计

内容摘要······································································2

一、研究背景及研究意义·······················································3

二、会计电算化与传统会计的基本现状···········································3（一）对会计电算化和传统会计的认识···········································3

（二）会计电算化与传统会计的职能·············································4

（三）会计电算化同传统会计的联系与区别········································4

三、会计电算化对传统会计的影响···············································5

（一）会计电算化提高了会计数据的处理效率·····································5

（二）会计电算化促进传统会计由“核算型”向“管理型”发展·····················5

（三）会计电算化促使审计内容转变·············································5

（四）会计电算化促使会计信息成本的降低和信息质量的提高·························6

（五）会计电算化促使会计原则更加灵活性和开放性·······························6

（六）会计电算化促进会计人员综合素质的提高···································6

（七）会计电算化促进企业内部控制的变化·······································6

（八）会计电算化促进报表的变化···············································6

（九）会计电算化促进会计核算的正确性·········································6

四、如何从传统会计向会计电算化过渡·············································7

五、会计电算化的未来发展······················································7

六、结束语···································································8

参考文献······································································9

内容摘要

会计电算化作为一个提供财务信息为主的信息系统，是会计进入信息化的基础，是计算机技术与会计相结合的产物。它不仅仅是计算机代替手工进行会计处理，还包括分析、预测、控制、决策等管理职能。它不仅减轻了会计核算的劳动强度，而且能更好的利用产生的会计信息。与传统会计相比，会计电算化就是从简单的会计核算系统向综合的管理信息系统转变。由传统会计向会计电算化转变是当下的一种必然趋势，其实质是将当代的信息技术运用到会计工作当中，用计算机代替原始的人工记账、报账与算账，以提高财务管理水平，在转变过程中还存在一些问题，只有不断完善解决，才能使会计电算化在传统会计的基础上，更好的为行业服务。