影响会计未来发展的因素的探讨.docVIP

高职学院 会计论文 题目：影响会计未来发展的因素的探讨 学生姓名：XX 专 业：会计电算化 学 号： 指导老师：XXX 2012年5月 摘要 会计从产生至现在，经历了几千年的不断的发展、演变、进化、完善，已然达到了一个顶峰。虽然从技术上，会计进入了数据信息化时代，会计电算化被广泛的应用，然而会计核算的内容却依然如故。纵观历史，会计信息不断地被决策者与管理者所重视，财务会计报告信息已不再是企业所独有，也被社会所需要。我们可以从《技术论》，《管理工具论》，《信息系统论》，《管理活动论》四大论文对会计的代表性观点中清楚地看出，会计已不再仅仅是一种统计与总结的工作，“会计是对经济活动的核算与监督的管理活动”的思想已被社会所认同。 从会计的发展史，现代的环境与企业需要来看，会计还有再次得以腾飞的发展可能。而这个方向，是把会计摆在管理与辅助决策的层面，它除了核算，更多的触及了管理与辅助决策的内容。然而这部分内容在实际工作中被放空，难以得以展示及实现。这就是我们要研究的重点。 Accounting from generation to the present, has gone through several thousand years of continuous development, evolution, evolutionary, and perfect, already reached a peak. Technically, accounting into data information age, accounting computerization is widely used, however the accounting content still remain unchanged. Throughout history, the accounting information being pay attention to by makers and administrators, financial report information is no longer the enterprises unique,but also needed by the society. We can see from the theory of?technology”,? management tool theory?,? information system theory?,? management? of four papers on the accounting of the representative views clear, accounting is not only a kind of statistic and summary of the work,? the accountant is pair of economy activities of accounting and supervision management activity ?the thought has been accepted by people. From the accounting’s development history, the modern environment and enterprise need to see, accountant is able to fly again development. But this direction, the accounting is placed in the management and decision-making level,besides its accounting, the accounting takes more contact with the management and decision. However, this part of content to be vent in the practical work, disable to display and realization. This is the focus of our study. 关键字：会计信息 企业管理 会计发展方向 目录 第一章 绪论·······················································1 会计发展走向、史实及原因···································1 研究会计在实际运用中存在的不足·····························2