试论从传统财务会计到电算化会计的普及

内容摘要···························································2

绪论···························································3

（一）会计电算化的概念············································3

（二）研究背景及意义··············································3

二、传统会计的三大原则·············································3

 （一）历史成本原则················································3

 （二）收入实现原则················································5

 （三）省事原则····················································5

三、促使我国会计电算化演进的原因···································6

（一）经济发展的需要··············································6

   1、从计划经济发展到市场经济·····································6

   2、从传统人财物竞争到信息竞争···································6

   3、从区域竞争到全球竞争·········································7

（二）企业信息化发展的需要········································7

（三）商务的需要··················································7

四、会计电算化系统的标准化、通用化·································8

（一）会计核算无纸化··············································8

（二）Internet在财务软件中的应用··································8

（三）数据、程序的安全控制········································9

五、电算化会计给传统财务会计带来的影响·····························9

 （一）会计对象发生变化············································9

 （二）货币计量假设的变化·········································10

 （三）会计分期假设发生变化·······································10

（四）其他变化···················································11

六、结论··························································11

参考文献··························································12

内 容 摘 要

随着电子技术的飞速发展和电算化信息系统的普及运用，内部会计控制制度中的新问题和新课题将不断出现。对其深入研究，必将形成新的会计理论和方法，而新的会计理论和方法的确立，又将使电算化会计在新的基础上获得进一步完善和发展，也使得电算化会计环境下的内部控制制度不断地调整、改善，真正做到保证会计数据的可靠性和真实性，提高企业的经济效益。内部控制的方式主要是人员的内部牵制制度。会计电算化后，会计账务的集中化处理，使会计部门传统的内部控制措施自然而然地消失了。取而代之的计算机内部控制措施。随着远程通讯技术的发展，会计信息的网上实时处理成为可能，业务事项可以在远离企业的某个终端机上瞬间完成数据处理工作。

关键词：会计电算化；传统会计；会计核算；内部控制；移动办公