論會(huì)計(jì)電算化對(duì)傳統(tǒng)手工會(huì)計(jì)的影響畢業(yè)論文

1、安慶職業(yè)技術(shù)學(xué)院2014屆畢業(yè)生畢業(yè)論文1目錄摘要及關(guān)鍵字.........................................1一、會(huì)計(jì)電算化的發(fā)展以及同傳統(tǒng)手工會(huì)計(jì)的聯(lián)系與區(qū)別........21.1會(huì)計(jì)電算化的發(fā)展.....................................21.2會(huì)計(jì)電算化同傳統(tǒng)手工會(huì)計(jì)的聯(lián)系與區(qū)別...................2二、會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)理論的影響........

2、.....................32.1對(duì)傳統(tǒng)會(huì)計(jì)處理內(nèi)部控制的影響..........................32.2對(duì)傳統(tǒng)會(huì)計(jì)核算方法選擇的影響..........................32.3對(duì)傳統(tǒng)會(huì)計(jì)信息輸出形式的影響.........................4三、會(huì)計(jì)電算化對(duì)傳統(tǒng)會(huì)計(jì)工作的影響........................43.1對(duì)傳統(tǒng)會(huì)計(jì)組織結(jié)構(gòu)和會(huì)計(jì)人員產(chǎn)生影響....

3、..............43.2對(duì)傳統(tǒng)會(huì)計(jì)數(shù)據(jù)處理方式和賬務(wù)處理程序產(chǎn)生影響..........43.3對(duì)部分傳統(tǒng)會(huì)計(jì)處理方式產(chǎn)生影響........................4四、會(huì)計(jì)電算化面臨的問(wèn)題..................................54.1會(huì)計(jì)軟件開(kāi)發(fā)滯后......................................54.2沒(méi)有會(huì)計(jì)專(zhuān)用的計(jì)算機(jī)................

4、..................54.3安全風(fēng)險(xiǎn)大...........................................54.4會(huì)計(jì)人員素質(zhì)達(dá)不到....................................5五、總結(jié)..................................................6參考文獻(xiàn).........................................

5、...........7安慶職業(yè)技術(shù)學(xué)院2014屆畢業(yè)生畢業(yè)論文3論會(huì)計(jì)電算化對(duì)傳統(tǒng)手工會(huì)計(jì)的影響一、會(huì)計(jì)電算化的發(fā)展以及同傳統(tǒng)手工會(huì)計(jì)的聯(lián)系與區(qū)別、會(huì)計(jì)電算化的發(fā)展以及同傳統(tǒng)手工會(huì)計(jì)的聯(lián)系與區(qū)別1.1會(huì)計(jì)電算化的發(fā)展會(huì)計(jì)電算化在西方發(fā)達(dá)國(guó)家是從50年代中期發(fā)展起來(lái)的。當(dāng)時(shí)，會(huì)計(jì)電算化發(fā)展比較緩慢，主要是用于支付職工薪金的核算，庫(kù)存材料的核算、現(xiàn)金收支等會(huì)計(jì)業(yè)務(wù)的數(shù)據(jù)處理，只能局部地代替一些手工勞動(dòng)，就其處理流程來(lái)說(shuō)，仍然是模仿手工操作

6、，但是計(jì)算機(jī)的應(yīng)用，確實(shí)減輕了會(huì)計(jì)人員的勞動(dòng)強(qiáng)度，提高了工作效率，提高了工作質(zhì)量。70年代后，隨著計(jì)算機(jī)技術(shù)的迅猛發(fā)展，計(jì)算機(jī)網(wǎng)絡(luò)技術(shù)的應(yīng)用，數(shù)據(jù)庫(kù)管理系統(tǒng)和會(huì)計(jì)專(zhuān)用計(jì)算機(jī)的發(fā)展，給會(huì)計(jì)電算化開(kāi)辟了廣闊天地，使其呈現(xiàn)出普及化的趨勢(shì)。當(dāng)今西方許多發(fā)達(dá)國(guó)家，將計(jì)算機(jī)廣泛應(yīng)用于會(huì)計(jì)數(shù)據(jù)處理、會(huì)計(jì)管理、財(cái)務(wù)管理及會(huì)計(jì)預(yù)測(cè)和決策，并且取得了顯著的經(jīng)濟(jì)效益。我國(guó)的會(huì)計(jì)電算化起步較晚，始于70年代末、80年代初。從企業(yè)的應(yīng)用角度出發(fā)，我國(guó)會(huì)計(jì)電算化的