会计电算化对传统会计职能的影响研究

内 容 摘 要

随着电子信息技术的发展，会计电算化在整个社会经济行业中的运用越来越广泛，对传统会计的会计理论、会计事务、内部控制及审计等方面均产生了冲击，正逐渐影响甚至是替代传统会计某些职能。

[关键词]：会计电算化、传统会计、影响

目       录

摘要······························································1

正文······························································3                                                              

会计电算化的基本概念··········································3

会计电算化的职能··············································3

反映职能···················································3

监督职能···················································4 

参与经营决策···············································4

会计电算化对传统会计职能的影响································4

1、记账规则出现根本性变化·····································4

2、账务在处理过程中的处理程序发生了变化·······················4

3、对会计核算原则的影响·······································5 

（1）对实际成本原则的影响···································5

（2）对权责发生制的影响···································· 5

4、对内部控制的影响···········································6

（1）内部控制范围扩大·······································6

（2）内部控制制度的变化·····································6

（3）数据存储介质的变化对会计内部控制的影响·················6

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

（5）网络财务的应用与发展给会计内部控制带来的新问题·········7

我国电算化会计在发展中存在的问题······························7

1、对会计电算化的认识较浅·····································7

2、财务人员计算机专业知识欠缺·································8

3、电算化所使用的财务软件不规范·······························8

4、会计电算化制度不健全·······································9

5、软件开发技术相对滞后，数据兼容性差，系统安全无从保障·······9

6、缺乏合格的会计电算化专业人才·······························9

电算化会计发展趋势与展望······································9

建立电子商务网络··········································10

购置网络财务软件··········································10

3、信息处理和分析专业化、智能化······························10

六、小结·························································11

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