會計(jì)電算化對會計(jì)實(shí)踐的影響

摘要
會計(jì)電算化是伴隨著計(jì)算機(jī)的普及和應(yīng)用發(fā)展起來的一種會計(jì)工作方式，是會計(jì)辦公自動化發(fā)展的結(jié)果，會計(jì)電算化出現(xiàn)以后很快被企事業(yè)單位接收，得到了比較廣泛的應(yīng)用，對于提高企事業(yè)單位的會計(jì)工作水平起到了很好的作用。本文在介紹會計(jì)電算化的概念、特點(diǎn)的基礎(chǔ)上，分析會計(jì)電算化的發(fā)展對當(dāng)前企事業(yè)會計(jì)實(shí)踐的影響，以及會計(jì)在應(yīng)用過程中存在的問題，并根據(jù)現(xiàn)有的研究資料以及筆者對這一問題的理解提出相應(yīng)的對策建議，以期能夠提高會計(jì)電算化的應(yīng)用水平。
關(guān)鍵詞：會計(jì)電算化；會計(jì)實(shí)踐；工作效率

Abstract
Computerized Accounting is accompanied by the proliferation of computers and applications developed an accounting method is the result of the development of office automation, accounting, computerized accounting enterprises appear to be received soon after, has been more extensive applications, enterprises and institutions for improving the level of accounting work played a good role. This paper introduces the concept of computerized accounting, characteristics, based on the analysis of the development of computerized accounting for the current accounting practices of enterprises, as well as in the application of accounting problems in the process, and based on existing research data and the author understanding of the issues raised on the corresponding countermeasures and suggestions, to be able to improve the level of computerized accounting applications.
Key words: Accounting; accounting practice; work efficiency

目   錄
摘要 1
Abstract 2
引言 4
1會計(jì)電算化基本理論 4
1.1會計(jì)電算化的概念 4
1.2會計(jì)電算化的特點(diǎn) 5
2會計(jì)電算化對會計(jì)實(shí)踐的積極作用 6
2.1優(yōu)化了會計(jì)數(shù)據(jù)處理方法 6
2.2有效降低了會計(jì)工作成本 7
2.3促進(jìn)了會計(jì)工作者素質(zhì)和能力的提高 7
2.4促使數(shù)據(jù)的修改技術(shù)與內(nèi)部控制制度發(fā)生改變 8
2.5重新定義會計(jì)的本質(zhì) 8
2.6促使會計(jì)報(bào)表的內(nèi)容和形式發(fā)生變化 9
2.7使會計(jì)具備了信息分析的功能 9
3會計(jì)電算化實(shí)施過程中存在的問題 10
3.1一些單位和個(gè)人對會計(jì)電算化缺乏足夠的認(rèn)識 10
3.2會計(jì)電算化流于表面形式 11
3.3會計(jì)電算化安全管理工作水平低 11
4解決會計(jì)電算化實(shí)施問題的對策 12
4.1深化對會計(jì)電算化的認(rèn)識 12
4.2做好會計(jì)基礎(chǔ)工作、深化會計(jì)電算化的應(yīng)用 12
4.3強(qiáng)化計(jì)算機(jī)安全管理工作 13
參考文獻(xiàn)： 14
致 謝 辭 15