大学毕业论文浅谈it环境下会计发展存在的问题.doc

PINGDINGSHAN UNIVERSITY
毕业论文
题目: 浅析IT环境下会计发展存在的问题
院(系): 经济与管理学院
专业年级: 2008级会计学
姓名: 杨济源
学号: 081270154
指导教师: 李扬(讲师)
2012年4月20日
Thesis:Analyses IT environment accounting development problems
School or Department:School of Economics and Management
Grade and Specialty:Grade 2008,Accounting
Name:Yang Jiyuan
Advisor:Li Yang(Lecturer)

April 20,2012
平顶山学院本科学士学位原创性声明
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本人郑重声明:所呈交的本科学士学位论文,是本人在指导教师的指导下,独立进行研究工作所取得的成果。除文中已经注明引用的内容外,本论文不包含任何其他个人或集体已经发表或撰写过的作品成果。对本人的研究做出重要贡献的个人和集体,均已在文中以明确方式表明。本人承担本声明的法律责任。
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摘要
IT技术的飞速发展及其广泛应用,无论是会计实践还是会计理论都将进入一个新的、更快的发展阶段,同时也面临着更多的挑战。本文首先分析了IT环境下会计的发展趋势,主要包括会计观念、会计目标将重新定位,会计对象范围将拓宽,会计管理职能将进一步加强,会计核算程序、方法以及手段将更加先进、会计教育将步入立体化。在此形式下,会计发展遇到了诸多问题,如:传统的会计理论不能适应新的经济形势,缺乏适应新环境的会计操作人员,旧的会计监督体系存在漏洞等。经过分析针对这些问题本文提出了以下几方面的对策:完善会计理论、会计制度,强化IT技术的合理应用,培养复合型会计人才,改善和强化会计监督体系。
关键词:IT环境,会计制度,会计观念
Abstract
The rapid development and wide application of IT technology makes whether accounting practice or accounting theory enter a new and faster development stage. That is will be more challenges in accounting at the same. This thesis introduces the accounting characteristics  and analyse the accounting development tendency under the IT environment, which mainly includes accounting concept, redefinition of accounting objective, expansion of accounting target, further strengthen of accounting management function, the more advanced and developed accounting procedures, methods and means, the three-dimensional accounting education. Moreover, there also exists some problems in the accounting development under the IT environment. That is, traditional accounting systems, accounting theory does not adapt the new economic situation. The second problem is we are lacking of new accounting operation means and prehensive accounting personnel. And finally, the old accounting supervision system exists loopholes. Faced with these problems, what we can do is to perfect the accounting theory and accounting system. Moreov