會計電算化對會計實踐的影響

摘要
會計電算化是伴隨著計算機的普及和應用發(fā)展起來的一種會計工作方式，是會計辦公自動化發(fā)展的結(jié)果，會計電算化出現(xiàn)以后很快被企事業(yè)單位接收，得到了比較廣泛的應用，對于提高企事業(yè)單位的會計工作水平起到了很好的作用。本文在介紹會計電算化的概念、特點的基礎上，分析會計電算化的發(fā)展對當前企事業(yè)會計實踐的影響，以及會計在應用過程中存在的問題，并根據(jù)現(xiàn)有的研究資料以及筆者對這一問題的理解提出相應的對策建議，以期能夠提高會計電算化的應用水平。
關鍵詞：會計電算化；會計實踐；工作效率

Abstract
Computerized Accounting is accompanied by the proliferation of computers and applications developed an accounting method is the result of the development of office automation, accounting, computerized accounting enterprises appear to be received soon after, has been more extensive applications, enterprises and institutions for improving the level of accounting work played a good role. This paper introduces the concept of computerized accounting, characteristics, based on the analysis of the development of computerized accounting for the current accounting practices of enterprises, as well as in the application of accounting problems in the process, and based on existing research data and the author understanding of the issues raised on the corresponding countermeasures and suggestions, to be able to improve the level of computerized accounting applications.
Key words: Accounting; accounting practice; work efficiency

目   錄
摘要 1
Abstract 2
引言 4
1會計電算化基本理論 4
1.1會計電算化的概念 4
1.2會計電算化的特點 5
2會計電算化對會計實踐的積極作用 6
2.1優(yōu)化了會計數(shù)據(jù)處理方法 6
2.2有效降低了會計工作成本 7
2.3促進了會計工作者素質(zhì)和能力的提高 7
2.4促使數(shù)據(jù)的修改技術與內(nèi)部控制制度發(fā)生改變 8
2.5重新定義會計的本質(zhì) 8
2.6促使會計報表的內(nèi)容和形式發(fā)生變化 9
2.7使會計具備了信息分析的功能 9
3會計電算化實施過程中存在的問題 10
3.1一些單位和個人對會計電算化缺乏足夠的認識 10
3.2會計電算化流于表面形式 11
3.3會計電算化安全管理工作水平低 11
4解決會計電算化實施問題的對策 12
4.1深化對會計電算化的認識 12
4.2做好會計基礎工作、深化會計電算化的應用 12
4.3強化計算機安全管理工作 13
參考文獻： 14
致 謝 辭 15