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href='http://www.rzpgrj.com/'>學習啦</a> > <a href='http://www.rzpgrj.com/lunwen/'>論文大全</a> > <a href='http://www.rzpgrj.com/lunwen/biyelunwen/'>畢業(yè)論文</a> > <a href='http://www.rzpgrj.com/lunwen/accountant/'>會計審計論文</a> > <a href='http://www.rzpgrj.com/lunwen/accountant/diansuankuaiji/'>電算會計</a> > </div> <div id="tmyyfroktkho" class="ar_con_nr"> <div id="tmyyfroktkho" class="con_l fl"> <article class="ar_con bg louti"> <div id="tmyyfroktkho" class="ar_title"> <h1>會計電算化?？普撐姆段?2)</h1> <div id="tmyyfroktkho" class="ar_title_b"> <div id="tmyyfroktkho" class="sub_title clear"> <span id="tmyyfroktkho" class="sp2 c6 fl">時間：<time class="fxtime">2022-08-01 14:21:40</time></span> <span id="tmyyfroktkho" class="sp1 c6 fl"><em id="zuozhe" class="noshow">秋梅</em><em class="user_id noshow">1032</em>由 <em class="nickname"></em> 分享</span> <span id="tmyyfroktkho" class="fl arc_btn"></span> </div> </div> </div> <div id="tmyyfroktkho" class="y_ju"><script type="text/javascript">a("title");</script></div> <div id="tmyyfroktkho" class="con_article con_main" id="contentText"> </p><h2> 　　會計電算化專科論文范文下載篇2</h2><p> 　　淺析會計電算化在企業(yè)中的應用及其影響</p><p> 　　一、會計電算化對企業(yè)會計內(nèi)部控制的影響</p><p> 　　會計電算化是全部由計算機完成，我們通常是使用計算機軟件來進行賬務的處理工作，整個工作過程就是由數(shù)據(jù)輸入、處理和輸出三個環(huán)節(jié)組成的。只要輸入的數(shù)據(jù)準確，計算機就能夠馬上生成憑證并自動形成報表，需要什么數(shù)據(jù)只要一點擊計算機軟件相關(guān)功能就會一目了然，這樣就不會出現(xiàn)帳帳不符、帳證不符、借貸不平的現(xiàn)象了。</p><p> 　　會計電算化逐漸代替了原有的手工會計核算，同時它對會計內(nèi)部控制要求更高。為了企業(yè)在使用會計電算化工作的時候更加準確、便捷，就必須要求企業(yè)建立一整套完整的會計內(nèi)部控制體系，使會計電算化得到完美的應用。</p><p> 　　實行會計電算化后，會計部門的組織機構(gòu)和崗位分工必須進行重新調(diào)整，要重新設(shè)計會計信息系統(tǒng)各部門之間和部門內(nèi)部各崗位之間的內(nèi)部牽制制度，要進行崗位分工控制，建立崗位責任制，責任到人。</p><p> 　　二、會計電算化對企業(yè)會計工作的影響</p><p> 　　1、會計電算化對會計數(shù)據(jù)處理的改變</p><p> 　　現(xiàn)在由于大部分的企業(yè)都應用了會計電算化而使手工記賬中的借貸不平、報表不平等差錯杜絕了，因為只要把數(shù)據(jù)輸入到會計軟件中，它就會自動生成憑證，自動檢查借貸是否相等、科目是否正確、表間是否一致等等。在原手工記賬時查賬非常的麻煩，但是使用會計電算化就是非常的簡單，只要進入會計軟件想要什么數(shù)據(jù)都可以輕松獲得，大大減少了查賬時間。</p><p> 　　2、會計電算化使企業(yè)會計人員的職責發(fā)生了變化</p><p> 　　會計電算化的應用大大減少了會計人員記賬的時間，提高了會計工作人員的效率，這樣就可以使會計人員有更多的時間去研究怎樣能更好的控制住成本，怎樣能更好的執(zhí)行好預算，怎樣能加強日常的管理，怎樣能更好的應用財務數(shù)據(jù)，怎樣給領(lǐng)導提供有用的數(shù)據(jù)，怎樣能更好的提高企業(yè)的經(jīng)濟水平。</p><p> 　　3、會計電算化提高了企業(yè)會計人員的自身素質(zhì)</p><p> 　　會計電算化在企業(yè)中的應用，就要求會計人員既要掌握會計知識，又要熟練掌握微機。對于初次使用會計電算化的人員必須進行必要的培訓，提高會計人員對計算機和會計系統(tǒng)的認識和掌握。在會計系統(tǒng)出現(xiàn)問題的時候會計人員不能盲目的進行系統(tǒng)修理與維護，必須找專業(yè)人員對系統(tǒng)進行修理與維護。只有不斷提高會計人員的自身素質(zhì)，才能使會計電算化得到更好的應用。</p><p> 　　4、會計電算化的應用使企業(yè)會計的作用有了更好的發(fā)揮</p><p> 　　在各種信息高速發(fā)展的時代，會計信息對社會經(jīng)濟發(fā)展和企業(yè)經(jīng)濟效益提高起著越來越重要的作用?，F(xiàn)代社會是競爭的時代，只有不斷提高自己，時刻掌握各種數(shù)據(jù)，這樣才能使企業(yè)領(lǐng)導者作出更好準確的判斷。由于會計電算化的應用，只要會計人員輸入的數(shù)據(jù)準確，財務軟件就可以自動生成任何需要的數(shù)據(jù)，這樣就可以隨時生成需要的報表，可以對不同的數(shù)據(jù)進行分析，進而可以為企業(yè)領(lǐng)導者提供有用的數(shù)據(jù)，使企業(yè)可以根據(jù)所提供的數(shù)據(jù)對企業(yè)的現(xiàn)況和企業(yè)將來如何發(fā)展做出更加準確的判斷。</p><p> 　　5、會計電算化的應用使會計數(shù)據(jù)的修改發(fā)生了改變</p><p> 　　手工記賬發(fā)生錯誤時要用劃線法和紅字更正法更正，而會計電算化發(fā)現(xiàn)記賬錯誤不能采用手工方式下的改錯法，因為應用會計電算化時已審核過的憑證不允許更改，如出現(xiàn)錯誤只能在發(fā)現(xiàn)當月采用更正憑證的方法加以更正，這樣可以留有更正的痕跡，以便以后查賬。</p><p> 　　6、會計電算化對企業(yè)會計各崗位的影響</p><p> 　　第一、對財務科長的影響：只要進財務軟件里就能看見每筆憑證，每個科目的發(fā)生結(jié)余情況，對財務記賬的準確與否一目了然;第二、對決算會計的影響：所有的報表基本上都可以自動生成，為決算會計做表帶來了非常大的方便;第三、對記賬會計的影響：記賬會計輸入數(shù)據(jù)時，借貸是否平衡計算機自動就會檢驗出來，科目是否入錯計算機就會提示出來，而且非常的節(jié)省時間;第四、對出納會計的影響：出納人員無需根據(jù)收付款記賬憑證每天登記現(xiàn)金日記賬和銀行存款日記賬并結(jié)出余額，減少了工作環(huán)節(jié)，大大減輕了工作量。</p><p> 　　7、會計電算化對會計人員保密措施的要求</p><p> 　　會計軟件對每個操作人員都應該規(guī)定各自的操作權(quán)限，自己的崗位是什么進會計軟件里就只能進行相應的操作，絕對不能授予和自己不相關(guān)的權(quán)利。在企業(yè)的財務科里一般財務科長會是系統(tǒng)操作員，財務科長會根據(jù)自己科里每個人的崗位給予不同的權(quán)限，對于變換崗位的人員要更換其權(quán)限，使其新授予的權(quán)限與其新崗位相符。</p><p> 　　三、如何加強企業(yè)中會計電算化的應用</p><p> 　　為了使會計電算化在企業(yè)中得到更好的應用，首先：我們要加大硬件設(shè)備的投入，選擇安全可靠的財務軟件，對財務軟件要定期的維護，防止病毒和黑客的入侵;其次：我們要不斷的提高會計人員的自身素質(zhì)，使其掌握計算機知識，提高工作效率，不斷學習財務知識，這樣能更好的應用財務軟件，使會計人員能用財務軟件提供出領(lǐng)導要求的各種數(shù)據(jù)與報表;最后，單位領(lǐng)導要高度重視會計電算化，這樣才能為企業(yè)會計人員提供更好的工作環(huán)境。</p><p> 　　四、會計電算化的弊端</p><p> 　　第一、會計電算化的數(shù)據(jù)易被破壞。因為如別人知道你的密碼就可以進入會計軟件里修改其數(shù)據(jù)，數(shù)據(jù)一被修改就會不留痕跡，不易被發(fā)現(xiàn)，所以會計電算化使用者對于本人錄入會計軟件的密碼必需保密;第二、會計電算化使用的企業(yè)要求會計人員必需有一定的計算機知識;第三、必需加強微機防病毒措施。當今社會病毒、黑客等日益猖獗，也使得電子文件信息的安全受到嚴重危害，必需保證財務軟件不被病毒、黑客侵犯。</p><p> 　　會計電算化在企業(yè)中的應用對會計的影響是非常大的，它推動了會計的改革和發(fā)展，使會計職能有了新的提高。加強會計電算化的提高，首先要開發(fā)出很好的會計軟件，其次要不斷的提高會計人員的專業(yè)素質(zhì)，加強會計人員的計算機水平。</p><p> 猜你喜歡：</p><p> 1.<a href="http://www.rzpgrj.com/lunwen/accountant/theory/2874000.html" target="_blank">電算化會計?？普撐姆段?/a></p><p> 2.<a href="http://www.rzpgrj.com/lunwen/accountant/diansuankuaiji/1555253.html" target="_blank">大專會計電算化專業(yè)畢業(yè)論文例文</a></p><p> 3.<a href="http://www.rzpgrj.com/lunwen/accountant/diansuankuaiji/1685521.html" 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