目 录
摘要和关键词·····························2
一、传统会计职能概述·························3
（一）核算职能···························3
（二）监督职能···························3
（三）参与经营决策·························3
二、会计电算化概述··························3
（一）会计电算化的含义·······················3
（二）会计电算化的特点·······················3
1.以电子计算机为计算工具，高效快速·················4
2.数据处理人机结合，系统内部控制程序化，复杂化···········4
3.数据处理自动化，账务处理一体化··················4
4.信息处理规范化，会计存储磁性化··················4
5.具有选择判断及作出合理决定的逻辑功能···············4
（三）会计电算化的意义·······················4
三、会计电算化对传统会计职能的影响··················4
（一）会计电算化对核算职能的影响··················4
1.会计账簿的装订方式························5
2.账簿个税和账户设置························5
3.账簿登记和存储方法························5
4.错账更正方式···························5
5.自动并账·····························5
（二）会计电算化对监督职能的影响··················5
1.电算化条件下内部控制可能出现的问题················5
2.建立会计电算化条件下的内部控制··················6
（三）会计电算化对经营决策的影响··················6
会计电算化与传统会计职能的关系··················6
（一）简化了会计核算过程······················7
（二）拓宽了会计监督职能······················7
（三）加强了会计对经营决策的参与度·················7
结论·······························8
参考文献·····························9
致谢·······························10
【摘要】：
会计电算化现已比较普遍，我们享用电算化带来的计算，记录，查找等各种便利，但是大部分企业对会计电算化的运用仅限于经济业务核算和账簿、报表产生的模块，而财务管理功能的模块就使用很少，几乎相当于用计算机做的手工帐，小企业尤甚。辨证地了解新形势下会计电算化的现状，客观地面对会计电算化对传统会计职能的影响，探求其原因，有针对性提出解决问题的对策和措施，不仅对会计电算化面临的问题，对整个企业会计电算化工作以及会计系统，都具有十分重大的作用。
【关键词】：传统手工会计、会计电算化、职能变化
