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社会的发展,以及经济管理的不断完善使得会计科目应运而生,同时,随着会计科目的进一步发展和优化,会计电算化也成为必然,而且其发展至今,已经不单纯的是计算机和会计的结合,也不再是简单的数据记录和复制操作方式,而是对系统的处理和操作数据共享模式的改变,使企业会计信息质量和信息处理速度都得到了质的提高,加强了会计核算广度和深度。除此之外,会计的持续发展能使企业的资源配置更加合理有效,对其以后健康持续发展都极为有利,但是,为做到与时俱进,会计信息化的发展对传统会计职能也产生深远影响。本文主要对企业会计信息化对传统会计职能的影响进行了分析,以期为该工作发展而贡献自己的一份力量。
The development of society and the constant improvement of economic management led to the emergence of accounting subjects. At the same time, with the further development and optimization of accounting subjects, computerized accounting has become inevitable, and its development so far has not only been the computer and accounting , But also no longer a simple data recording and copying operation, but the system processing and operation data sharing mode changes, so that the quality of accounting information and corporate information processing speed has been a qualitative increase, strengthening the accounting Breadth and depth. In addition, the sustainable development of accounting can make the allocation of resources more reasonable and effective, which will be extremely beneficial to its sustainable and healthy development in the future. However, in order to keep pace with the times, the development of accounting information will also produce traditional accounting functions deep influence. This article mainly analyzes the influence of accounting information on the traditional accounting function, with a view to contributing to the development of this work.