推荐回答（1个）
会计电算化对会计
基本理论的冲击和影响
一、综述
二、会计电算化对会计基本理论的影响
(一)现阶段会计电算化对会计基本理论的影响
1、会计的职能将重新定位
2、总帐与明细帐的登记不再平行
3、帐簿格式的概念变得模糊
4、大大丰富了会计报表所载的信息内容
5、加强了会计信息的及时性、准确性
6、更加重视会计信息分析利用
7、改变财会人员的知识结构和工作职能
8、对会计档案管理的影响
9、对会计科目编码要求设置的影响
10、会计电算化对对账工作的影响
11、 会计凭证的分类与汇总显得多余
12、会计电算化对内部控制的影响
13、会计电算化对审计的影响
(二)网络财务对会计基本理论影响
1、对会计主体假设的影响
2、对持续经营、会计分期假设的影响。
三、会计电算化对会计影响的局限性
(一)其影响的渐进性
(二)目前我们的电算化还是初级阶段，并且只能说是一个对传统会计体系粗浅
的仿真系统，还不能说是完全意义上的会计电算化。
(三)诸多因素限制较多
四、会计电算化对会计影响的思索和对策
(一)加强制度建设
1、加强组织与管理
2、加强系统日常操作管理
3、加强系统维护
4、保证数据和程序的安全正确
5、网络的安全控制
(二)加强会计电算化系统与企业管理信息系统之间的联系，深刻理解两者之间
的关系。
(三)正确处理好会计电算化与审计的关系
(四)应高度重视电算化人才的开发与培养
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