会计电算化毕业论文会计电算化的现状及发展趋势.doc

毕业论文
会计电算化的现状及发展趋势
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中华女子学院山东分院教务处制
2010年 4 月 10 日
会计电算化的现状及发展趋势
摘要
会计电算化指的是以现代电子计算机为主的电子和信息技术应用到会计工作中的简称。它的职能主要是应用电子计算机代替人工记账、算账、报账,以及代替部分由大脑完成的对会计信息的处理、分析和判断的过程。当前,会计电算化已发展成为一门融电子计算机科学、管理科学、信息科学和会计科学为一体的新型科学和实用技术,同时当前会计电算化学科也是财务会计领域研究的重要范畴。由于会计电算化具有及时准确、自动化、标准化以及易于存储等特点,所以研究和强化会计电算化工作对于当前我国的会计现代化,推动会计改革与信息化发展有着极其重要的意义。
我国的会计电算化工作,发展于20世纪70年代,至今已有30多年。在这30多年的发展过程中,已取得了长足的进步,商品化、通用化的财务软件得到了广泛的应用。
关键词:会计电算化;发展趋势;管理科学;信息科学;通用化
STATUS AND DEVELOPMENT TREND PUTERIZED ACCOUNTING
ABSTRACT
Computerized Accounting is defined by a puter-based electronic and information technology applied to the accounting work in the short. Its functions are primarily used to replace manual puter, afterwards, reimbursement, and instead of part of the brain done by the processing of accounting information, analysis and judgmental process. At present, the puterization has developed into a puter science, management science, information science and accounting science as one of the new scientific and practical techniques, while the puterized accounting academic research in financial accounting are also important areas. As with the timely and accurate puterization, automation, standardization, and ease of storage characteristics, the study and strengthen the work puterized Accounting China accounting for the current modernization and promote the development of the accounting reform and information technology has an extremely important significance.
puter accounting work, developed in the 20th century, 70’s has been 30 years. In these 30 years of the development process, has made great strides, commercialization, and generalized financial software has been widely used.
Key words: Computerized Accounting; development trends; Management Science; Information Science; Generalization
目录
1绪论 1
会计电算化产生的背景 1
实现会计电算化的意义 1
2 我国会计电算化的现状 1
对会计电算化的重要性认识不足 2
利用率不高 2
会计人员计算机业务素质偏低,缺乏复合型人才 2
会计电算化信息资源不能共享 2
会计原始凭证仍是纸张数据 2
2