本科会计专业论文.doc

华东师范大学 开放教育学院 毕业设计（论文） 论文题目：浅论会计电算化对审计 工作的影响与对策 专 业：会计学 学 号：11141081022004 学生姓名：李 楠 指导教师：龙 欣 完成日期：2015年10月30日 摘要 随着科学技术的发展电子计算机数据处理技术在会计领域得到了广泛的应用电算化系统将向着更加深广的方向发展将给企业的财务管理和经营管理带来新的机遇。会计电算化系统取代传统的手工会计系统将是一种趋势。会计电算化的，本文从会计电算化的基本内涵出发，并针对这些影响，提出了积极培养审计人员完善电算化审计标准与准则审计技术和方法一些建设性的对策。 关键词：会计电算化　审计　影响　对策summary: with the development of science and technology, computer data processing technology has been widely applied in the field of accounting, computerized system toward a more deep direction, enterprise financial management and business management will bring new opportunities. Computerized accounting system to replace the traditional manual accounting system will be a trend. Popularization of computerized accounting, and hand-made book that corresponds to the audit method obviously does not meet the requirement of computerized auditing, in auditing under the environment of accounting computerization, the existing audit trail and audit data changes have taken place, its audit risk is looming. This from accounting electric is of of basic connotation start, by accounting electric is of on audit of effect expand analysis, using analysis, and for example, method principle, combination currently in China audit of reality, discussion has accounting electric is of on audit clues, and audit content, and audit technology, and audit method, and audit personnel of series effect and the accounting electric is of audit faced of problem,, and for these effect, made has active training professional electric is of audit personnel, and perfect electric is of audit standard and guidelines, and Improving audit technology and methods, some constructive countermeasures and suggestions. Keywords: accounting computerization audit affect countermeasure 目 录 中文摘要……………………………………………………………………1 英文摘要……………………………………………………………………2 一、会计电算化的内涵和意义……………………………………………4 （一）提高会计工作的