会计电算化与传统手工会计的对比.doc

本科毕业论文 (设计) 题 目： 会计电算化与传统手工会计的对比 学 院： 国际教育合作学院 专 业： 会计学 姓 名： 高翔 指导教师： 李宜强 2014 年 5 月 20日摘要 在经济蓬勃发展，信息大爆炸的今天，企业能否迅速处理会计信息，从众多企业中脱颖而出，成为企业不断发展壮大的关键。越来越多的企业开始重视电算化，大力发展电算化，利用电算化核算处理经济业务，已然成为企业会计核算的潮流。20世纪90年代后，我国各大企事业单位，从一开始编制记账凭证，到最后编制财务报表，都能够由计算机自主完成。对会计人员来说，工作量的骤减使得他们有更多的精力帮助信息使用者进行经营决策，使资源的分配趋向合理，并且对一个稳定和健康的经济发展起到导向作用。本文通过对比会计电算化和传统会计，提出了会计电算化应用的优越性，预测了会计电算化的发展前景，为企业进行经营管理提供了借鉴。 关键词 会计电算化 传统会计 对比 优势 发展前景 Abstract In the economic booming development, the information explosion today, enterprises can quickly handle the accounting information, stand out from the numerous enterprises, becomes the key to enterprises continue to grow stronger. More and more enterprises begin to attach importance to computerization, develop the computerization, the use of computerized accounting dealing with economic business, has become a trend in corporate accounting. After the 1990 s, our country each big enterprise or business unit, preparation of proof of charge to an account from the beginning, the preparation of financial statements in the end, to be able to independently completed by computer. For accounting personnel, sharply reduced the workload so they have more energy to help business decisions, the information users make the allocation of resources to incline to reasonable, and for a stable and healthy economic development play a guiding role. In this paper, by comparing computerized accounting and traditional accounting, puts forward the advantages of computerized accounting application, forecasts the prospects of the development of computerized accounting, provides reference for enterprise operation and management. Key words Accounting computerization the traditional accounting contrast advantage prospects for development 目录 1 引言 1 1.1 研究背景和选题意义 1 1.2 文献综述 1 1.3 研究方法 2 1.4 结构框架 2 2 会计电算化 4