会计电算化对传统会计的影响研究--以某某企业为例.docxVIP

会计电算化对传统会计的影响研究--以某某企业为例摘要：伴随着社会科技的发展，以信息技术为依托的全球化经济快速崛起，当前经济的发展越来越离不开网络化、信息化的科技支持。传统企业的竞争通常衡量其资金、质量、技术、规模及其专业性，当前信息技术逐步加入企业的整体竞争之中，并发挥着越来越重要的作用。企业的信息化水平，甚至能够直观体现企业的核心竞争力，更能够反映国家的整体经济水平。当前，世界上相对发达的国家都表现出较高的信息化水平，信息化程度已经成为横梁企业、甚至一个国家的重要指标之一。 本文的撰写主要通过以下几部分进行：第一，选题研究的背景及其意义所在；第二，从会计电算化系统的概念、工作特点和实施模式三方面概述会计电算化系统；第三，详述XX企业实施电算化的前后状况，包括其实施会计电算化前的账户设置和账簿登记方式、账簿记录出现差错的处理方式、账务工作调整的主要方式、会计资料档案的管理形式、账务处理的具体程序几个方面，及实施会计电算化后这几个方面的变化；第四，分析研究会计电算化系统模式传统会计理论、传统会计核算方式以及传统会计内部控制造成的多方面影响。关键词：会计电算化；传统会计；影响Abstract: with the development of social science and technology, based on information technology of the global economy rapid rise, the current economic development is more and more inseparable from the network, information technology support. Traditional enterprise competition often measure its capital, scale, quality, technology and professionalism, the current information technology gradually join the whole competition of enterprises, and is playing an increasingly important role. Enterprise informatization level, and even can intuitively reflect the core competitiveness of enterprises, more able to reflect the countrys overall economic level. At present, the relatively developed country in the world all showed a higher level of information technology, informationization level has become the enterprise of the beam, and even one of the important indicators of a country.The writing of this article is mainly through the following several parts: first, the selected topic background and meaning of research; In the second place, from the concept of computerized accounting system, working characteristics and implementation mode three aspects: an overview of computerized accounting system; Third, detailed XX enterprise status before and after the implementation of computerized, including its account Settings before the implementation of computerized accounting and the books of the registration, record books appear error handling, the main mode of accounting work adjustment, the form of