Page 11 - 业财融合背景下会计信息化研究
P. 11
目录
CONTENTS
第一章 会计学概述 ············································································ 1
第一节 会计概念 ········································································· 1
第二节 会计要素与会计等式 ·························································12
第三节 会计基本假设和会计信息质量要求 ·······································19
第四节 会计法规体系 ··································································24
第二章 银行会计 ··············································································27
第一节 银行体系与银行会计 ·························································27
第二节 银行会计的对象及工作组织 ················································37
第三节 银行会计风险及防范 ·························································47
第三章 企业会计管理 ········································································57
第一节 加强企业会计管理对企业生存和发展的影响 ···························57
第二节 新经济环境下的企业会计管理体制改革 ·································64
第三节 企业会计管理中的风险控制与防范 ·······································70
第四章 会计信息化概述 ·····································································79
第一节 会计信息化的含义 ····························································79
第二节 会计信息化工作规范 ·························································95
第三节 会计信息化软件 ····························································· 108
第五章 会计信息化后的管理 ····························································· 117
第一节 会计信息化组织及岗位 ···················································· 117
第二节 会计信息化后的内部控制 ················································· 124
第三节 会计信息化后的使用管理 ················································· 134
第四节 会计信息化后的维护管理 ················································· 139
第五节 会计信息化档案管理 ······················································· 145
