论会计电算化现状及发展趋势毕业论文8.docVIP

东北农业大学学士学位论文 　　　　　　　　　　学号：论会计电算化现状及发展趋势 On accounting computerization present situation and development trend 学生姓名：于虹宇 指导教师：张笑涓 所在院系：经济管理学院 所学专业：国际经济与贸易 研究方向：会计学 东 北 农 业 大 学 中国·哈尔滨 2013 年 5 月摘 要 我国的会计电算化工作经历了十来年的发展，从最初单纯的记帐、算帐到现在的通用帐务及报表一体化，帮助会计人员逐渐摆脱了繁锁的工作劳动，促进了我国会计电算化的发展和财务管理水平的提高。会计电算化已经使广大会计人员切身体会到它在信息处理方面的精确性和效率。而计算机技术、网络技术、远程通讯技术的迅猛发展及应用，将会对以采集、处理和报告与企业财务活动相关的信息为主要职能的传统会计学科形成最为直接、最为深刻和最为广泛的革命；将形成对会计系统结构、会计方法、会计实务等多方面全方位的挑战。 On accounting computerization present situation and development trend Abstract Our countrys accounting computerization work after ten years development, accounting, accounts from the initial simple to general ledger accounting and reporting integration now, help the accounting staff and gradually get rid of cumbersome work, promote our country the development of computerized accounting and financial management level. Everything in the development change constantly, the traditional accounting with the development of new computer technology and development. Accounting computerization is the accounting personnel to be keenly aware of it in terms of information processing accuracy and efficiency. And the computer technology, network technology, remote communication technology rapid development and application, traditional accounting subject will be on acquisition, processing and reporting and financial activities of enterprises information as the main functions of the form is the most direct, the most profound and the most extensive revolution; the forming structure of the accounting system, accounting methods, accounting practice in many aspects such as a full range of challenges. Facing the opportunities and challenges of development, through the analysis of Chinas accounting computerization present situation, to explore the direction of further development of accounting computerization and the current situation and the future, and ultimately promote deeper reform of modern accounting. In this paper, in order