摘要：随着互联网+引发的产业升级，以及如 BAT 等网络巨头企业的出现，当前 的会计电算化系统已经很难满足企业对于财务处理效率和数据精准度的需求。这 种新的需求，需要会计电算化在原有的层面上增加一些信息技术上的改良，进入 以自动记账和自动抓取信息为代表的会计高度电算化阶段。本文分析了会计高度 电算化在效率追求、精确度要求、巨头企业需求等方面的必要性；在会计电算化 现有基础、大数据技术发展、和人工智能发展趋势等方面的可行性；并从提高管 理者认知、提高会计人员素质、结合 ERP 系统等方面提出了实现途径；最后分析 了会计高度电算化当下所处的发展阶段及最终目标。66287

毕业论文关键词:会计高度电算化；自动记账系统；自动数据抓取系统；会计智能化；

A Study on the Development of Accounting Computerization

Abstract: With the emergence of Internet + triggered industrial upgrading and the emergence of Internet giants such as BAT, the current accounting computerization system has been difficult to meet the needs of enterprises for financial processing efficiency and data accuracy. This new demand, the need for  computerized accounting in the original level to increase the number of information technology improvements, into the automatic billing and automatic crawling information as the representative of the accounting highly computerized stage. This paper analyzes the necessity of accounting high degree of computerization in terms of efficiency pursuit, accuracy requirement, giants business needs, etc. The feasibility of accounting computerization existing foundation, large data technology development and artificial intelligence development trend; And puts forward the realization way from  the aspects of improving managers' cognition, improving the quality of accounting personnel and combining with ERP system. Finally, it analyzes the development stage and ultimate goal of accounting computerization.

Keywords accounting highly computerized; automatic accounting system; automatic data crawling system; accounting intelligence;

目录

一、绪论 1

（一）选题背景与研究意义 1

（二）创新之处与研究内容 1

二、会计电算化的发展及相关理论 3

（一）会计电算化概念 3

1、会计电算化出现的原因 3

2、会计电算化对会计行业发展的影响 4

（二）会计信息化 4

（三）会计高度电算化 4

（四）会计智能化 6

三、会计高度电算化的必要性分析 7

（一）企业效率的追求 7

（二）人力成本的提升和企业会计人力资源的浪费 7

（三）高精确度与效率的需求 8

（四）财务决策需要大数据的支持 8

（五）巨头企业的刚性需要 8

四、会计高度电算化可行性分析 10

（一）会计电算化几十年来奠定的基础 10

（二）大数据技术支持 10

（三）宏观趋势-人工智能领域的发展 10