会计电算化对传统会计职能影响的研究
内 容 摘 要
随着电子信息技术的发展，会计电算化在整个社会经济行业中的运用越来越广泛，对传统会计的会计理论、会计事务、内部控制及审计等方面均产生了冲击，正逐渐影响甚至是替代传统会计某些职能。
[关键词]：会计电算化、传统会计、影响
目 录
摘要······························································1
正文······························································3
会计电算化的基本概念··········································3
会计电算化的职能··············································3
反映职能···················································3
监督职能···················································4
参与经营决策···············································4
会计电算化对传统会计职能的影响································4
1、记账规则出现根本性变化·····································4
2、账务在处理过程中的处理程序发生了变化·······················4
3、对会计核算原则的影响·······································5
（1）对实际成本原则的影响···································5
（2）对权责发生制的影响···································· 5
4、对内部控制的影响···········································6
（1）内部控制范围扩大·······································6
（2）内部控制制度的变化·····································6
（3）数据存储介质的变化对会计内部控制的影响·················6
（4）内部控制的形式和重点发生了变化·························7
（5）网络财务的应用与发展给会计内部控制带来的新问题·········7
我国电算化会计在发展中存在的问题······························7
1、对会计电算化的认识较浅·····································7
2、财务人员计算机专业知识欠缺·································8
3、电算化所使用的财务软件不规范·······························8
4、会计电算化制度不健全·······································9
5、软件开发技术相对滞后，数据兼容性差，系统安全无从保障·······9
6、缺乏合格的会计电算化专业人才·······························9
电算化会计发展趋势与展望······································9
建立电子商务网络··········································10
购置网络财务软件··········································10
3、信息处理和分析专业化、智能化······························10
六、小结·························································11
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