论会计电算化现状及发展趋势毕业论文_精品.doc

PAGE 东北农业大学学士学位论文 　　　　　　　　　　学号：论会计电算化现状及发展趋势 On accounting computerization present situation and development trend 学生姓名：于虹宇 指导教师：张笑涓 所在院系：经济管理学院 所学专业：国际经济与贸易 研究方向：会计学 东 北 农 业 大 学 中国·哈尔滨 2013 年 5 月 PAGE 摘 要 我国的 HYPERLINK /Accountant/ 会计电算化工作经历了十来年的 HYPERLINK /fazhan/ 发展，从最初单纯的记帐、算帐到现在的通用帐务及报表一体化，帮助会计人员逐渐摆脱了繁锁的工作劳动，促进了我国会计电算化的发展和财务管理水平的提高。任何事物都在不断的发展变革，传统的会计也随着计算机等新技术的发展而发展变革。会计电算化已经使广大会计人员切身体会到它在信息处理方面的精确性和效率。而 HYPERLINK /pc/ 计算机技术、 HYPERLINK /network/ 网络技术、远程通讯技术的迅猛发展及应用，将会对以采集、处理和报告与 HYPERLINK /company/ 企业财务活动相关的信息为主要职能的传统会计学科形成最为直接、最为深刻和最为广泛的革命；将形成对会计系统结构、会计方法、会计实务等多方面全方位的挑战。面对发展的机遇与挑战，通过对我国会计电算化的现实发展状况的分析，探索进一步发展的方向以及会计电算化的现状及未来，最终推动现代会计更深层次的改革。本文以适应社会主义市场经济改革与发展的思路及目标为依据，顺应当今网络时代的发展潮流，针对我国会计电算化的现状，就如何发展我国会计电算化和对会计电算化的发展趋势等有关问题进行探讨。 关键词 会计电算化/问题/发展趋势 On accounting computerization present situation and development trend Abstract Our countrys accounting computerization work after ten years development, accounting, accounts from the initial simple to general ledger accounting and reporting integration now, help the accounting staff and gradually get rid of cumbersome work, promote our country the development of computerized accounting and financial management level. Everything in the development change constantly, the traditional accounting with the development of new computer technology and development. Accounting computerization is the accounting personnel to be keenly aware of it in terms of information processing accuracy and efficiency. And the computer technology, network technology, remote communication technology rapid development and application, traditional accounting subject will be on acquisition, processing and reporting and financial activities of enterprises information as the main functions of the form is the most direct, the most profound and the most extensive revolution; the forming structure of the accounting system, accounting methods, accounting practice in many aspects such as a full range of challenges. F