IT环境下会计的新发展 (毕业论文).docVIP

东北财经大学高等教育本科毕业论文 IT环境下会计的新发展 作 者 层 次 专科起点本科 专 业 会计学 年 级 2012级 学 号 1 院 校 继续教育学院 办学地点 东北财经大学 指导教师 成 绩 摘 要 摘 要 摘 要 IT技术的发展和广泛的应用，无论是会计的理论还是实践都将进入一个崭新而快速的发展阶段，同时也将有更多的挑战。本文首先论述了IT技术的发展，“云技术”、虚拟货币“比特币(BTC)”的出现，对IT技术发展的影响。再次论述了IT环境下会计未来的发展趋势，包括会计未来发展的思想理念、会计发展的新定位，会计与IT技术相结合及发展空间。会计的管理职能将进一步的加强，会计的核算方法、程序、理念将更加先进。会计学科、与会计教学将进入一个新的发展阶段。于此同时IT技术的发展与会计的结合也必将有许多问题的出现，传统的会计思想理念在新的环境下不能适应新的经济形势，缺乏适应新会计环境下的操作人员，旧的会计监督体系与信息的安全性等。经过分析这些问题，并提出了相应的解决方案。完善会计理论与思想、会计制度，强化IT技术的安全合理应用，培养具有复合型的会计人才，强化并改善现行的会计体系与未来的发展趋势相结合。 关键词：IT（信息技术） 云技术 比特币 会计未来的发展趋势 会计思想理念 ABSTRACT ABSTRACT PAGE 2 ABSTRACT IT technology development and wide application, both in accounting theory and practice will come into a new and rapid growth stage, the colleagues will enter a new and more challenge. This paper first discusses the development of IT technology, the emergence of cloud computing, the BTC to appear, its influence on the development of the IT technology. Again, this paper discusses the accounting the future trend of the development of the IT environment, including the development of ideas for the future development of accounting, accounting new positioning, accounting and the development of IT technology and the combination of space. Accounting management functions will be further strengthened, the concept of accounting methods, procedures, will be more advanced. Accounting disciplines, and accounting teaching will enter a new stage of development. At the same time the development of IT technology and the combination of accounting will have a lot of problems appear, the traditional accounting ideas under the new environment can not adapt to the new economic situation, the lack of operating personnel to adapt to the new accounting environment, the old accounting supervision system and information security, etc. Through the analysis of these problems, and proposed the corresponding solution. Improve the system of accounting theory and thought, accounting. S