會(huì)計(jì)電算化對(duì)會(huì)計(jì)實(shí)踐的影響

摘要
會(huì)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(huì)計(jì)工作方式，是會(huì)計(jì)辦公自動(dòng)化發(fā)展的結(jié)果，會(huì)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(duì)于提高企事業(yè)單位的會(huì)計(jì)工作水平起到了很好的作用。本文在介紹會(huì)計(jì)電算化的概念、特點(diǎn)的基礎(chǔ)上，分析會(huì)計(jì)電算化的發(fā)展對(duì)當(dāng)前企事業(yè)會(huì)計(jì)實(shí)踐的影響，以及會(huì)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(duì)這一問題的理解提出相應(yīng)的對(duì)策建議，以期能夠提高會(huì)計(jì)電算化的應(yīng)用水平。
關(guān)鍵詞：會(huì)計(jì)電算化；會(huì)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(huì)計(jì)電算化基本理論 4
1.1會(huì)計(jì)電算化的概念 4
1.2會(huì)計(jì)電算化的特點(diǎn) 5
2會(huì)計(jì)電算化對(duì)會(huì)計(jì)實(shí)踐的積極作用 6
2.1優(yōu)化了會(huì)計(jì)數(shù)據(jù)處理方法 6
2.2有效降低了會(huì)計(jì)工作成本 7
2.3促進(jìn)了會(huì)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(huì)計(jì)的本質(zhì) 8
2.6促使會(huì)計(jì)報(bào)表的內(nèi)容和形式發(fā)生變化 9
2.7使會(huì)計(jì)具備了信息分析的功能 9
3會(huì)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(duì)會(huì)計(jì)電算化缺乏足夠的認(rèn)識(shí) 10
3.2會(huì)計(jì)電算化流于表面形式 11
3.3會(huì)計(jì)電算化安全管理工作水平低 11
4解決會(huì)計(jì)電算化實(shí)施問題的對(duì)策 12
4.1深化對(duì)會(huì)計(jì)電算化的認(rèn)識(shí) 12
4.2做好會(huì)計(jì)基礎(chǔ)工作、深化會(huì)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