会计电算化对传统会计职能的影响研究

内 容 摘 要

在经济全球化的今天，会计电算化成为了会计行业的主要计算模式。会计电算化发展到现在，已经不是单纯的会计和计算机的简单结合，而已经发展成为了一门以会计学、企业管理、信息技术等学科相结合之后产生的综合性学科。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、报账和算账，以提高企业的财务管理水平，最终实现会计行业的现代化。

随着会计电算化在外观上企业的发展,传统会计职能在会计电算化发展中受到一定影响,只有正确认识会计电算化对传统会计的影响,才能更好的适应会计电算化发展趋势,实现传统会计职能的改进,更好的发挥会计工作作用促进企业发展。

[关键词]：会计电算化   传统会计   会计职能

目       录

1.1会计电算化的职能···········································5

1.2传统会计职能···············································5

1.2.1反应职能·················································5

1.2.2监督职能·················································5

1.2.3参与经营决策·············································5

2.1记账规则出现了根本性的变化·································5

2.2账务在处理过程中的处理程序发生了变化·······················6

2.3对会计核算原则的影响·······································6

2.3.1对实际成本原则的影响·····································6

2.3.2对权责发生制的影响·······································6

2.4内部控制发生了变化·········································7

2.4.1内部控制的范围扩大·······································7

2.4.2内部控制制度发生了变化···································7

2.4.3数据储存介质的变化对会计内部控制产生了影响···············7

2.4.4内部控制的形式和重点发生了变化···························7

2.4.5网络财务的应用和发展给会计内部控制提出了新问题···········8

3.1会计人员计算机专业知识欠缺·································8

3.2电算化所用财务软件不规范，等同于“仿真手工”················8

3.3会计电算化制度不完善·······································8

3.4软件开发较落后，造成数据兼容性差，系统的安全性得不到保障···8

小结···························································9

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