文档介绍：精品资料
北京青年政治学院
毕业设计(论文)

题目: 会计电算化对手工记账的影响
及发展趋势
系(部、分院):
专业:
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指导教师:

二O一二年月日
目录
摘要 1
关键词 1
summary 2-4
一、基本概念及理论 5
1、传统手工记账的含义 5
2、会计电算化的含义 5
3、二者联系 5
二、会计电算化对传统手工记账的影响 5
(一)会计电算化同传统手工会计的相同点 5
(二)会计电算化同传统手工会计的不同点 5-6
(三)会计电算化的优势 7
(四)会计电算化的劣势 7-8
(五)简述会计电算化对手工记账的影响 8
三、我国会计电算化发展的现状 8-9
8
,会计电算化出现了安全方面的问题 8
,急需复合型人才 9
9
四、会计电算化的未来发展趋势 9-10
参考文献 11
会计电算化对手工记账的影响及发展趋势
摘要:
会计作为经济管理的一项基础性工作,其地位和作用也越来越被人重视。随着我国社会主义市场经济体制的建立和完善,会计电算化是会计发展史上的一次重大革命、一次历史性的飞跃。会计电算化是以计算机为载体,利用电算化软件对会计信息进行记录与核算。它的出现代替了繁琐的手工记账及人脑完成的核算,大大降低了员工工作强度,提高了工作效率。作为专业会计人员更应了解会计电算化的发展状况对传统手工会计产生的巨大影响。从而使会计工作更好地为企业在市场竞争中提供更好地服务。
关键词:手工记账、会计电算化
The influence of puterization on Accounting manual and their development trend.
Summary:
With the development of economy, puterization in the history of the accounting is a major revolution . With the development of the technology puter work, Computerized Accounting Information System(CAIS) has been established based on modern Information technology.
This paper analyzes the meaning of the puterization and the traditional accounting, the main similarities and difference between them, the characteristic of the puterization , the development puterized Accounting Information System in china.
As the electronic information technology and the , merce's rapid development, the traditional accounting hard information resources sharing in time.
In recent years, as the puters and the development of the modern information technology, computerized accounting more and more attention by enterprise, puterized accounting management can greatly improve the efficiency of work and accounting information processing speed and accuracy.
The similarities of the puterization and the traditional accounting is in order to improves the level of management, changes enterprise operation and management model.
Compared to the traditional handwork accounting information system, computer based