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| 会计电算化实践对会计工作的影响与对策 摘 要 会计电算化帮助会计人员改变了传统的手工核算方式，帮助企业的经营管理者得到更加具有及时性、高效性和准确性的各种数据，并用这些真实可靠的数据资料为正确的决策方法提供了巨大的支持。会计电算化是会计日益发展的需要,是经济和科技发展对会计工作提出的新要求,是时代快速发展的要求,实现会计电算化具有重要的现实意义和深远的历史意义。因此,本文针对会计电算化对会计工作方法的影响进行了研究。其中主要包括会计电算化的概念特点和意义；会计电算化与传统手工会计的联系与区别，传统手工会计的介绍，会计电算化与传统手工会计系统的相同点以及区别；会计电算化对传统会计的影响，会计电算化对传统会计理论的影响，对传统会计核算方式的影响，对传统会计工作方法的影响，对传统内部控制的影响。然后提出了促进会计电算化发展的有效策略，要转变会计人员的观念，完善关制度，培养复合型人才，引进先进技术。 关键词：会计电算化；会计工作；影响 Abstract Accounting computerization helps accountants to change the traditional manual accounting methods, helping the business managers to get more timeliness, efficiency and accuracy of all kinds of data, and use these real reliable data to provide a huge support for the correct decision-making method. Accounting computerization is the need of the increasing development of accounting. It is the new requirement of the economic and scientific and technological development to the accounting work. It is the requirement of the rapid development of the times. It is of great significance and profound historical significance to realize the accounting computerization. Therefore, this paper studies the influence of computerized accounting on accounting methods. It mainly includes the concept and significance of accounting computerization; the connection and difference between the accounting computerization and the traditional manual accounting, the introduction of the traditional manual accounting, the similarities and differences between the accounting computerization and the traditional manual accounting system; the influence of the accounting computerization on the traditional accounting, the accounting computerization to the traditional accounting theory The impact on traditional accounting methods, the influence on traditional accounting methods and the influence on traditional internal control is also discussed. Then it puts forward the effective strategies to promote the development of accounting computerization. It is necessary to change the concept of accounting personnel, improve the system, cultivate compound talents and introduce advanced technology. Keywords: Accounting computerization ;Accounting work;Influence
目 录
摘 要 I
Abstract I
1 绪 论 1
2 会计电算化的概述 1
2.1 会计电算化的含义 1
2.2 会计电算化的意义 1
3 会计电算化与传统手工会计的联系与区别 3
3.1 传统手工会计的介绍 3
3.2 会计电算化与传统手工会计系统的相同点 3
3.3 会计电算化与传统手工会计的区别 4
4 会计电算化实践对会计工作的影响分析 4
4.1 会计电算化对传统会计理论的影响 4
4.2 会计电算化对传统会计核算方式的影响 5
4.3 会计电算化对传统会计工作方法的影响 6
4.4 会计电算化对传统内部控制的影响 7
5 促进会计电算化发展的对策建议 8
5.1 转变会计人员的观念 8
5.2 完善相关制度 8
5.3 培养复合型人才 8
5.4 引进先进技术 9
参考文献 9
致 谢 10
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