会计电算化对会计工作方法的影响探讨概要.doc

摘 要 “经济越发展，会计越重要”。随着我国社会主义市场经济体制的建立和完善，我国会计电算化得到了迅速地发展和普及，对会计改革的顺利实施起到了非常重要的作用，使会计工作方法发生了巨大的变化。文章从会计电算化的作用出发,运用例证法分别从会计核算和会计监督两个方面分析会计电算化对会计工作方法的影响。对会计核算方法的影响主要从记账、结账、报账等方面来分析；对会计监督方法的影响主要从政府监督、社会监督和企业内部监督三方面进行分析。会计电算化的应用也存在一些问题，例如职责过度集中、数据采集和输入错误等。本文针对这一系列问题提出相应的对策控制会计电算化在应用中所产生的问题，以充分发挥会计工作在经济社会中的核算、管理、预测与分析等作用。 关键词：会计电算化； 会计工作方法； 影响； 对策 Abstract “The economy more develops, accountant is more important”. Along with our country socialist market economy system establishment and the consummation, our country accountant the computerization obtained rapidly the development and the popularization, reformed to accountant smoothly implements the extremely vital role, caused the accountancy method to have the huge change. The article the computerization function embarks from accountant, separately supervises two aspects using the illustration law from the accounting and accountant to analyze accountant the computerization to the accountancy method influence. Mainly from keeps accounts to the accounting method influence, to do accounts, to render an account and so on the aspects to analyze; Supervises the method to accountant the influence mainly to supervise, the social surveillance and the enterprise interior from the government supervises three aspects to carry on the analysis. Accountant the computerization application also has some problems, for example the responsibility concentrates, the data acquisition and the input mistake excessively and so on. This article in view of this a series of questions proposed the corresponding countermeasure controls accountant the computerization the question which produces in the application, by displays the accountancy fully in functions and so on in economic society calculation, management, forecast and analysis. Key words：Computerized ccounting； Accounting methods；Impact； Countermeasures 目 录 一、会计电算化的作用 2 (一)提高会计数据处理的时效性及准确性 2 (二)提高会计管理水平 2 (三)促进会计理论和技术的发展 2 二、会计电算化对会计工作方法的影响 2 (一）会