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会计电算化论文的总结.doc

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会计电算化论文的总结.doc

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文档介绍:会计电算化论文的总结篇一:会计电算化论文毕业论文会计电算化对传统会计职能的影响研究学生姓名: 王婷学号: 090603010106 学院名称: 会计学院专业名称: 会计电算化指导教师: 赵霞山东女子学院教务处制 2012 年3月1日会计电算化对传统会计职能的影响研究摘要随着市场经济与科学技术的发展, 传统会计领域面对前所未有的冲击和挑战,促使我们必须面对当前的会计理论和方法进行深刻的反思。会计电算化是以把计算机为代表的现代化数据处理工具和一系统论、数据库以及计算机网络新兴理论和技术应用于会计核算和财务管理工作中,用以提高财会管理水平和经济效益, 进而实现会计工作的现代化。本文首先从传统会计的概念、职能入手,介绍我国传统手工会计工作的处理方法;然后进一步阐述会计电算化的含义、内容即当今市场条件下会计电算化的现状,使我们对其有初步的认识, 并讨论会计电算化和传统手工会计的区别于联系,对二者做出更为具体的描述,最后就会计电算化对于传统手工会计的影响和研究做出比较详细的归纳和总结。关键词:传统手工会计;会计电算化;会计职能;puterized accounting traditional accounting functions ABSTRACT Along with the market economy and the development of science and technology, the traditional accounting field in the face of hitherto unknown impingement and challenge, it forces us to face the current accounting theory and method of deep reflection. Computerized accounting is to put puter as the representative of the modern data processing tools and a systematic theory, database work the new theories and technology applied to the accounting and financial management, to improve the financial management level and economic benefits, thus realizing the modernization of accounting. This paper from the traditional accounting concepts, functions, introduced our country the traditional manual accounting processing methods; and then further elaborates the meaning puterized accounting, the content is the current market under the condition of puterization present situation, make us to have a preliminary understanding, and discussion puterized accounting and traditional accounting in the two link, make more specific description, puterized accounting for the traditional manual accounting implications and research made a more detailed summary. Key words: The traditional manual accounting; puterization; accounting function; current situation 目录 1 简述传统会计与会计电算化.........................................1 传统会计的含义............................................... 1 会计电算化的含义............................................. 2 我国会计电算化的应用现状及发展趋势......................