1、 毕毕 业业 论论 文文 题题 目：目： 浅析浅析 IT 环境下会计发展存在的问题环境下会计发展存在的问题 Analyses IT environment accounting development problems 院（ 系院（ 系 ）： 经济与管理学院经济与管理学院 专业年级：专业年级： 20200808 级会计学级会计学 姓姓 名：名： 学学 号：号： 指导教师：指导教师： 20201212 年年 4 4 月月 2 20 0 日日 摘摘 要要 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
2、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。 关键词关键词：IT环境，会计制度，会计观念 Abstract The rapid development and wide applicatio
3、n 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 environmen
4、t, 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, the
5、re 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 more comprehensive accounting personne
6、l. 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. Moreover, we ha better strength reasonable application of IT technology and educate complex accounting personnel. And finally, we have to improve and strengthen accounting supervision system. Key words: IT Environment, Accounting
