会计电算化对传统会计职能的影响

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XCLW83654 会计电算化对传统会计职能的影响

内容摘要

本文从会计电算化与传统会计的概念和职能出发,通过会计电算化与传统会计的联系与区别相进行比较,会计电算化与传统会计在现代企业中的各种影响.分析后,会计电算化与传统会计两者中,哪一种更合适现代企业的运作模式,会计工作等.

一、绪论···························································1

（一）研究的背景及意义···········································1

（二）研究的思路及方法···········································1

（三）研究的贡献与不足···········································1

二、会计电算化概述·················································2

（一）会计电算化的基本概念·······································2

（二）会计电算化的特点···········································2

三、会计职能的概述·················································3

（一）会计职能的概念·············································3

（二）会计职能的内容及特点·······································3

四、会计电算化对会计职能的影响·····································4

（一）对会计记账规则的影响·······································4

（二）对数据处理的影响···········································4

（三）对会计核算原则的影响·······································4

五、结论···························································5