企業(yè)實(shí)施會(huì)計(jì)電算化的風(fēng)險(xiǎn)與對(duì)策畢業(yè)論文

1、（二〇一三年六月畢業(yè)論文畢業(yè)論文學(xué)校代碼：學(xué)校代碼：1012810128學(xué)號(hào)201041533037201041533037題目：企業(yè)實(shí)施會(huì)計(jì)電算化的風(fēng)險(xiǎn)與對(duì)策企業(yè)實(shí)施會(huì)計(jì)電算化的風(fēng)險(xiǎn)與對(duì)策學(xué)生姓名：李秀明李秀明學(xué)院：國(guó)際工商學(xué)院系別：電子商務(wù)系專業(yè)：財(cái)務(wù)信息管理班級(jí)：財(cái)務(wù)信息管理10指導(dǎo)教師：楊艷麗講師內(nèi)蒙古工業(yè)大學(xué)?？普撐哪夸浺?...................................................

2、..........1第一章概述.........................................................21.1會(huì)計(jì)電算化的概念................................................21.2會(huì)計(jì)電算化的特點(diǎn)...............................................21.2.1數(shù)據(jù)存儲(chǔ)介質(zhì)的磁性化............

3、...........................21.2.2數(shù)據(jù)的規(guī)范化代碼化.........................................31.2.3會(huì)計(jì)數(shù)據(jù)處理的自動(dòng)化集中化.................................31.2.4數(shù)據(jù)處理流程的簡(jiǎn)約化.......................................31.2.5組織和人員協(xié)調(diào)及內(nèi)部控制的網(wǎng)絡(luò)化........

4、...................31.3企業(yè)實(shí)施會(huì)計(jì)電算化的意義........................................41.3.1減輕了會(huì)計(jì)人員的工作強(qiáng)度提高了工作效率.....................41.3.2促進(jìn)會(huì)計(jì)隊(duì)伍素質(zhì)的提高.....................................41.3.3促進(jìn)會(huì)計(jì)工作的規(guī)范化提高會(huì)計(jì)工作的質(zhì)量....................

5、.41.3.4促進(jìn)會(huì)計(jì)理論的研究以及會(huì)計(jì)實(shí)務(wù)的發(fā)展促進(jìn)會(huì)計(jì)制度的改革.....41.3.5.促進(jìn)會(huì)計(jì)工作職能的轉(zhuǎn)變提高企業(yè)的管理水平...................51.3.6增強(qiáng)了企業(yè)財(cái)務(wù)管理的透明度.................................51.3.7會(huì)計(jì)電算化為整個(gè)管理工作現(xiàn)代化奠定了基礎(chǔ)...................5第二章企業(yè)實(shí)施會(huì)計(jì)電算化的風(fēng)險(xiǎn)......................

6、...............52.1硬件風(fēng)險(xiǎn).........................................................62.2會(huì)計(jì)數(shù)據(jù)安全性保密性差...........................................62.3企業(yè)會(huì)計(jì)電算化工作管理不規(guī)范內(nèi)部控制不健全.......................72.4財(cái)務(wù)專業(yè)人員計(jì)算機(jī)知識(shí)欠缺知識(shí)面不全面...........

7、................72.5會(huì)計(jì)軟件的通用性差集成化程度低...................................82.6不可控制的災(zāi)害風(fēng)險(xiǎn)...............................................8第三章企業(yè)實(shí)施會(huì)計(jì)電算化的現(xiàn)狀.....................................93.1會(huì)計(jì)電算化的專業(yè)復(fù)合型人才的缺失.................