会计电算化对传统会计职能的影响

内 容 摘 要

本文从会计电算化与传统会计的概念和职能出发,通过会计电算化与传统会计的联系与区别相进行比较,会计电算化与传统会计在现代企业中的各种影响.分析后,会计电算化与传统会计两者中,哪一种更合适现代企业的运作模式,会计工作等.

目       录

一、绪论···························································1

  （一）研究的背景及意义···········································1

  （二）研究的思路及方法···········································1

  （三）研究的贡献与不足···········································1

二、会计电算化概述·················································2

  （一）会计电算化的基本概念·······································2

  （二）会计电算化的特点···········································2

三、会计职能的概述·················································3

  （一）会计职能的概念·············································3

  （二）会计职能的内容及特点·······································3

四、会计电算化对会计职能的影响·····································4

  （一）对会计记账规则的影响·······································4

  （二）对数据处理的影响···········································4

  （三）对会计核算原则的影响·······································4

五、结论···························································5