《会计电算化论文》.docVIP

山东女子学院 PAGE 第 PAGE \* MERGEFORMAT 13页 共 15页 山东女子学院 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 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；现状 Computerized 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 the computer as the representative of the modern data processing tools and a systematic theory, database and computer network 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 of computerized accounting, the content is the current market under the condition of accounting computerization present situation, make us to have a preliminary understanding, and discussion of computerized accounting and traditional accounting in the two link, make more specific description, the computerized accounting for the traditional manual accounting implications and research made a more detailed summary. Key words: The traditional manual accounting; accounting computerization; accounting function; current situation