有关会计电算化的英文论文题目

会计电算化的论文题目

电算化会计是会计发展的必然方向，由于电算化会计与手工会计无论在会计基础，还是在会计工作方法等方面都存在着很大差别。接下来我搜集了会计电算化的论文题目，欢迎查看。

1) ERP与会计电算化

2) 解决网络会计电算化安全问题的对策

3) 论报表分析的电算化

4) 普及会计电算化面临的问题与对策

5) 企业规模与会计电算化研究

6) 浅谈会计电算化档案管理

7) 浅谈企业实行会计电算化的风险与对策

8) 浅析会计电算化对会计实践的影响

9) 浅议会计电算化的内部控制制度

10) 小企业会计电算化看法

11) 制约我国会计电算化发展的原因及对策

12) 关于会计电算化在企业实施的经验总结

13) 我国会计电算化普及中存在的问题与对策

14) 加快我国会计电算化发展对策的探讨

15) 会计电算化对会计信息质量影响程度的研究

16) 电算化会计信息系统内部控制探讨

17) 会计电算化报表子系统的现状及问题

18) 会计电算化操作管理分析

19) 会计电算化的舞弊与对策

20) 会计电算化对会计制度的影响研究

21) 会计电算化对行业财务管理的影响研究

22) 会计电算化犯罪的`防治研究

23) 会计电算化岗位责任制研究

24) 会计电算化工作的质量控制研究

25) 会计电算化过程中的会计管理

26) 会计电算化系统管理员岗位设置问题分析

27) 会计电算化系统中设置常用摘要研究

28) 会计电算化账务处理制度分析

29) 会计核算电算化与会计管理电算化之比较

30) 会计电算化对企业管理现代化发展的影响

31) 论会计电算化的发展趋势和运用中存在的问题

32) 会计核算电算化与会计管理电算化之比较

33) 试论会计软件的发展思路

34) 会计软件开发中的标准化问题研究

35) 我国会计软件的现状与发展方向问题研究

36) 会计软件开发中如何防止科目串户的探讨

37) 当前会计电算化存在的问题与对策

38) 会计电算化软件和数据库的接口研究

39) 我国会计电算化软件实施中的问题及对策

40) 中外会计电算化软件比较研究

41) 会计电算化系统中的组织控制问题

42) 会计电算化系统下的内部控制问题新特点研究

43) 商用电算化软件开发与实施中的问题探讨

44) 会计电算化实践对会计工作的影响与对策

45) 我国会计电算化软件市场中的问题与调查

46) 关于建立管理会计电算化的系统的构想

47) 会计电算化系统与手工会计系统的比较研究

48) 会计电算化后的会计岗位设计问题研究

49) 关于我国会计电算化理论体系的构想

50) 会计电算化软件在使用中存在的问题和解决办法的探讨

51) 会计电算化在我省开展的现状研究

52) 会计电算化软件和数据库的结合应用

53) 会计电算化内部控制的若干典型案例

54) 会计电算化理论和实际使用的几点看法

55) 会计电算化和手工系统并行运用的经验

56) 会计电算化信息系统的内部控制

57) 会计电算化舞弊动因及治理对策探析

58) 制约我国会计电算化发展的原因及对策

59) 解决网络会计电算化安全问题的对策研究

60) 监狱会计电算化工作探讨

61) 论会计电算化的风险及其防范措施

62) 会计电算化的风险控制

提供一些会计专业毕业论文题目，供参考。一、会计方面（含会计理论、财务会计、成本会计、资产评估）1．金融衍生工具研究2．财务报表粉饰行为及其防范3．试论会计造假的防范与治理4．会计诚信问题的思考5．关于会计职业道德的探讨6．论会计国际化与国家化7．论稳健原则对中国上市公司的适用性及其实际应用8．关于实质重于形式原则的运用9．会计信息相关性与可靠性的协调10．企业破产的若干财务问题11．财务会计的公允价值计量研究12．论财务报告的改进13．论企业分部的信息披露14．我国证券市场会计信息披露问题研究15．上市公司治理结构与会计信息质量研究16．论上市公司内部控制信息披露问题17．关于企业合并报表会计问题研究18．我国中小企业会计信息披露制度初探19．现金流量表及其分析20．外币报表折算方法的研究21．合并报表若干理论的探讨22．增值表在我国的应用初探23．上市公司中期报告研究24．现行财务报告模式面临的挑战及改革对策25．表外筹资会计问题研究26．现行财务报告的局限性及其改革27．关于资产减值会计的探讨28．盈余管理研究29．企业债务重组问题研究30．网络会计若干问题探讨31．论绿色会计32．环境会计若干问题研究33．现代企业制度下的责任会计34．人本主义的管理学思考――人力资源会计若干问题35．试论知识经济条件下的人力资源会计36．全面收益模式若干问题研究37．企业资产重组中的会计问题研究38．作业成本法在我国企业的应用39．战略成本管理若干问题研究40．内部结算价格的制定和应用41．跨国公司转让定价问题的探讨42．我国企业集团会计若干问题研究43．责任成本会计在企业中的运用与发展44．试论会计监管45．会计人员管理体制问题研究46．高新技术企业的价值评估47．企业资产重组中的价值评估48．企业整体评估中若干问题的思考49．新会计制度对企业的影响50．《企业会计制度》的创新51．我国加入WTO后会计面临的挑战52．XX准则的国际比较（例如：中美无形资产准则的比较）53．新旧债务重组准则比较及对企业的影响54．无形资产会计问题研究55．萨宾纳斯――奥克斯莱法案对中国会计的影响56．对资产概念的回顾与思考57．规范会计研究与实证会计研究比较分析58．试论会计政策及其选择59．对虚拟企业几个财务会计问题的探讨60．知识经济下无形资产会计问题探讨61．两方实证会计理论及其在我国的运用二、财务管理方面（含财务管理、管理会计）1．管理层收购问题探讨2．MBO对财务的影响与信息披露3．论杠杆收购4．财务风险的分析与防范5．投资组合理论与财务风险的防范6．代理人理论与财务监督7．金融市场与企业筹资8．市场经济条件下企业筹资渠道9．中西方企业融资结构比较10．论我国的融资租赁11．企业绩效评价指标的研究12．企业资本结构优化研究13．上市公司盈利质量研究14．负债经营的有关问题研究15．股利分配政策研究16．企业并购的财务效应分析17．独立董事的独立性研究18．知识经济时代下的企业财务管理19．现代企业财务目标的选择20．中小企业财务管理存在的问题及对策21．中小企业融资问题研究22．中国民营企业融资模式――上市公司并购23．债转股问题研究24．公司财务战略研究25．财务公司营运策略研究26．资本经营若干思考27．风险投资运作与管理28．论风险投资的运作机制29．企业资产重组中的财务问题研究30．资产重组的管理会计问题研究31．企业兼并中的财务决策32．企业并购的筹资与支付方式选择研究33．战略（机构）投资者与公司治理34．股票期权问题的研究35．我国上市公司治理结构与融资问题研究36．股权结构与公司治理37．国际税收筹划研究38．企业跨国经营的税收筹划问题39．税收筹划与企业财务管理40．XXX税（例如企业所得税）的税收筹划41．高新技术企业税收筹划42．入世对我国税务会计的影响及展望43．我国加入WTO后财务管理面临的挑战44．管理会计在我国企业应用中存在的问题及对策45．经济价值增加值（EVA）――企业业绩评价新指标三、审计方面1．关于CPA信任危机问题的思考2．注册会计师审计质量管理体系研究3．论会计师事务所的全面质量管理4．注册会计师审计风险控制研究5．企业内部控制制度研究6．现代企业内部审计发展趋势研究7．审计质量控制8．论关联方关系及其交易审计9．我国内部审计存在的问题及对策10．论审计重要性与审计风险11．论审计风险防范12．论我国的绩效审计13．萨宾纳斯――奥克斯莱法案对中国审计的影响14．审计质量与审计责任之间的关系15．经济效益审计问题16．内部审计与风险管理17．我国电算化审计及对策分析18．浅议我国的民间审计责任19．试论审计抽样20．论内部审计的独立性21．论国有资产保值增值审计22．论企业集团内部审计制度的构建四、电算化会计类1．论电子计算机在审计中的应用2．电算化系统审计3．关于会计电算化在企业实施的经验总结4．计算机在管理会计中的应用5．试论会计软件的发展思路6．当前会计电算化存在的问题与对策7．会计电算化软件和数据库的接口研究8．我国会计电算化软件实施中的问题及对策9．中外会计电算化软件比较研究10．会计电算化系统中的组织控制问题11．会计电算化系统下的内部控制问题新特点研究12．商用电算化软件开发与实施中的问题探讨13．会计软件开发中的标准化问题研究14．我国会计软件的现状与发展方向问题研究15．会计电算化实践对会计工作的影响与对策16．我国会计电算化软件市场中的问题与调查17．通用帐务处理系统中的会计科目的设计18．会计软件开发中如何防止科目串户的探讨19．关于建立管理会计电算化的系统的构想20．会计电算化系统与手工会计系统的比较研究21．会计电算化后的会计岗位设计问题研究22．关于我国会计电算化理论体系的构想23．会计电算化软件在使用中存在的问题和解决办法的探讨24．计算机网络系统在管理中的应用25．会计电算化在我省开展的现状研究26．关于会计电算化审计中的若干问题的探讨27．会计电算化软件和数据库的结合应用28．会计电算化内部控制的若干典型案例29．会计电算化理论和实际使用的几点看法30．会计电算化和手工系统并行运用的经验31．Foxpro在会计工作中的应用和体会

ManualAccounting Versus Computerized AccountingProceedings of InternationalConference on Accounting Education Reform and Development Conference —James As many professional accountants andauditors state - accounting is a language of business which is accepted in alldeveloped and developing countries. Every company applies accounting because itis generally accepted that companies have to reveal certain financial andmanagement information to the government and public users and of course becauseaccounting is indispensable tool in business decision-making process. With thedevelopment of information technologies there were developed many computerproducts (software) that make accounting as easy as ABC for those who usesthem. From this point accounting can be divided into two basic categories:thosewhich apply manual accounting and those which prefer computerized accountingsystems. This paper is targets the main features of manual and computerizedaccounting, their benefits and shortcomings, and their comparison. From the accounting theory it is knownthat accounting cycle includes the following steps: journalizing thetransactions, posting them to ledger accounts, preparing trial balance, makingadjustment entries, preparing adjusted to end-of-period trial balance ,preparing financial statements and appropriate disclosures, journalizing andposting the closing entries, and preparing after-closing trial balance at the first look it is not very difficult and it is so indeed, but whenthere are thousands or millions of transactions the situation dramaticallychanges. Lots of transactions that must be processed in the accounting cyclemake this process routine and even a little mistake or inaccuracy can cause allthe cycle from the very beginning in order to find and correct the mistake. Soas to shed some light on the matter lets examine accounting cycle morethoroughly. Every transaction (event that change the financial resources orobligations of the company) must be recognized, classified and documented; inaddition there must be corresponding accounts identified and changed. Thetransactions are recorded in appropriate journals (general journal, salesjournal etc) with transaction data, affected accounts? titles, debit and creditof each affected account and explanation specified in the journal record. Theabove procedure is used for each transaction. All the journal records must beposted to the ledger on a periodic basis (daily or weekly), which is a group ofaccounts put together and classified (assets, liabilities, revenue, expensesand equity) ? in other words general ledger summarizes all the transactionswithin a period of time. In addition there is a subsidiary ledger can be used,which is a more detailed source, where individual items comprised (inventory,accounts payable and accounts receivable). General ledger contains controllingaccounts which summarize the content of subsidiary ledger. At the end ofaccounting period with the help of general ledger there is a trial balancecalculated to make sure that debit and credit are in balance (if they are notequal it means that there is an error somewhere). Then there must beappropriate adjustments made like depreciation and income tax expenses,adjusted records posted to the ledger and adjusted trial balance this there are financial statements should be prepared, which includebalance sheet, income statement, statement of retained earnings and statementof cash flows. Then journal entries of temporary accounts are closed topermanent accounts and posted to the ledger, and at last after-closing trialbalance can prepared. In order to stay on top companies have toanalyze the performance of all organizational cells (starting from unskilledworkers and operating personnel, and finishing with top managers and other keypersonnel) and discover all the deviations from the plan, their causes, andfinally companies? management has to take corresponding measures to avoid suchdeviations in the future. These procedures are called internal controls andinclude the following five elements: control environment, risk assessment,monitoring, information and communication, which are assessed separately andput together a single rate of organization's performance. Control environmentmeans the way of organization's internal control? which manager controls theemployees, how and whom does that manager reports next about the planperformance etc. Risk assessment implies measures to determine all thepotential risks in advance, their causes, probabilities and counter-measures toavoid and manage them; how can those risks influence company's performance andfinancial state; how to minimize the costs of facing financial risks implies quality control of company's operations and and communication element means the control over communication flowand the quality of information flow within the organization in order tominimize the time of communication and information losses. Internal controlprocedures allow to keep companies? assets from dissipation and controlproductivity and usefulness of all departments. Let's return to the main issue of thepaper. Manual accounting implies that employees perform the whole accountingcycle manually on a periodic basis: they calculate trial balances, journalizetransactions, prepare financial statement reports and other routines. Of courseit takes much time, resources and effort in large organizations. Computerizedaccounting implies that the only thing that employees do is recordingtransactions into the computer which processes the other steps of accountingcycle automatically or by a request. But this is a very simplified view on thecomputerized accounting because transaction is a complex category whichincludes not only sales or acquisitions, but depreciation, premiums and wagescalculation, dividends etc. So computers provide accurate calculations andsmart reports but it takes much time, resources and effort too and it ' sdifficult to assess which accounting type is more fast and economic. If manualaccounting requires qualified accountants to keep a record of businesstransactions, computerized requires accountants which can use specific softwareand thus they cost more. Computer software calculates faster but it does notknow what you need until you can clearly explain what exactly you need. Inaddition good computerized accounting system can cost thousands and evenmillions dollars, depending on the complexity and the size of accounting provides better internal control report system for anygiven period of time (computer can control thousands indicators simultaneouslyand create notifications to the appropriate departments or workers if someindicators do not correspond to the normal state), while manual control takesmore time. Among the advantages of manual accounting there are: comparatively cheapworkforce and resources, reliability, independence from machines, skilledworkers availability; the disadvantages include: reduced speed, increasedeffort of accountants, relatively slower internal control reporting, routinework and some the main advantages of computerized accounting thereare: high speed and mobility of reporting, reliability, no routine work,increased accuracy, internal control system of increased productivity, easyback up and restoration of records; the disadvantages include: extremely highcosts on developing, introducing and using the system, special trainings forpersonnel, increased personnel costs, dependence on machines bothcomputerized and manual accounting have advantages and disadvantages but theyperform the same task, and the final result is the same. The main differencesbetween them are the costs ,speed and mobility. Thus small and medium businesses usually prefer manualaccounting without detriment to quality while large corporations apply complexaccounting systems which cost millions dollars but the effect from theirapplication exceeds all the expectations.还有中文翻译，2100左右，是经济学家詹姆斯撰写的手工会计与电算化会计会计教育改革与发展—第四届会计与财务问题国际研讨会论文集