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1、摘 要在信息技术日新月异的今天，企业内外的信息使用者对会计信息的需求不仅在数量上有了大幅度的增加，而且在质量上要求有更高的精确度，并对会计信息的正确性、相关性、适应性和及时性提出了更高的要求。为此，会计信息的处理也从手工发展到了电算化会计，这是会计操作和信息处理方式的重大变革，也是顺应了经济发展的趋势。越来越多的单位都用电算化来处理会计核算，使用会计电算化能提高会计的工作效率，减轻工作人员的繁重任务，但不可否认电算化工作也存在一些弊端。本文浅谈了会计电算化对会计工作的影响。首先描述了一些会计电算化与手工会计的
2、区别。其次，是对会计电算化的作用进行概括。然后，介绍了会计电算化对企业和会计工作人员的要求。再来，列举了一些会计电算化运行中的弊端。最后，是对存在的问题提出的一些建议。关键词：会计电算化；手工会计；会计信息；数据处理；内部控制；计算机舞弊officiallyestablishedonJuly1,2013,Yibincity,formerlyknownasthebus,integratedoriginalrongzhoubuscompanyinYibincityandMetrobuscompany,formedo
3、nlyinYibincityofaState-ownedpublictransportenterprises,thecompanyconsistsofoneortwo,thirdDivision.IntegrationofpublictransportservicesisnotyetestablishedAbstractIntoday'srapidlychanginginformationtechnology,internalandexternalbusinessinformationtotheuser'sde
4、mandforaccountinginformation,notonlyinquantityhasbeenalargeincreaseindemandsonthequalityofhigherprecision,andaccuracyofaccountinginformation,relevant,Adaptabilityandtimelinessofahigherdemand.Tothisend,thehandlingofaccountinginformationfromthemanualtothedevel
5、opmentofcomputerizedaccounting,whichistheaccountingoperationsandinformationhandlingofamajorchange,butalsoconformtothetrendofeconomicdevelopment.Moreandmoreunitshavetodealwithcomputerizedaccounting,accountingcanbeusedtoimprovetheefficiencyofaccountingandstaff
6、toreducetheheavytasks,butcannotbedeniedthattheworkofcomputerization,therearesomedrawbacks. Thisarticleontheaccountingofaccounting.Firstofall,todescribeanumberofaccountingandaccountingmanualdifference.Secondly,wehavetocarryouttheroleofaccountinggeneral.Then,
7、introducedtothecorporateaccountingandaccountingstaff.Thenlistedanumberofaccountingintheoperationofthedrawbacks.Finally,theproblemissomeoftherecommendations.Keywords:Accounting;accountingmanual;accountinginformation;dataprocessing;internalcontrols;computerfra
8、ud.officiallyestablishedonJuly1,2013,Yibincity,formerlyknownasthebus,integratedoriginalrongzhoubuscompanyinYibincityandMetrobuscompany,formedonlyinYibincityofaState-ownedpublictransportenterpris
