会计电算化对传统会计职能的影响

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XCLW86315 会计电算化对传统会计职能的影响

内容摘要

会计是随着人类社会生产的发展和经济管理的需要而产生并不断完善起来的，而会计电算化是现代化社会生产和新技术革命以及会计本身发展到一定阶段的必然产物，会计电算化发展到今天,已不再是单纯的会计与计算机的简单结合,而已发展成为延伸到通信学、企业管理学、市场运筹学等学科的综合性学科。会计电算化将手工会计对数据的分散处理、重复记录的操作方式，改变为统一处理、数据共享的操作方式，提高了会计信息的处理速度。同时大大提高了会计信息的质量，增强会计核算的深度和广度，使会计向多种量度发展，在提高资源配置效率、促进经济健康持续发展方面发挥了积极作用，适应了现代化管理的要求，也给传统的会计职能带来了深远的影响。本文就会计电算化对传统会计职能的影响进行了简要的分析和总结。

[关键词]：会计电算化；传统会计；职能；影响

一、引言····························································3

二、会计电算化的职能与传统会计的职能································3

（一）会计电算化的职能··············································3

（二）传统会计的职能················································3

1、反映职能······················································3

2、监督职能······················································4

三、会计电算化同传统会计职能的区别··································4

（一）人员结构的不同················································4

（二）账务处理程序的差别············································4

（三）内部控制制度的差别············································5

（四）内容的差别····················································5

（五）测重点的差别··················································5

（六）方式差别······················································6

四、会计电算化对传统会计职能的影响及其表现··························6

（一）记账规则出现了根本性的变化····································7

（二）账务在处理过程中的处理程序发生了变化··························7

（三）对会计核算原则的影响··········································7

1、对实际成本原则的影响··········································7

2、对权责发生制的影响············································8

（四）内部控制发生了变化············································8

五、会计电算化对传统会计的影响有以下几方面··························9

（一）减轻了会计人员的工作强度，提高了会计工作效率··················9

（二）促进会计工作规范化，提高会计工作质量··························9

（三）促进会计职能的转变············································9

（四）促进了会计队伍素质的提高······································9

（五）为整个管理工作现代化奠定了基础································9

（六）促进了会计理论的研究和会计实务的不断发展······················10

六、结论······························································10

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