刍议会计电算化发展趋势及其完善
本站原创 论文中文摘要：本文首先通过对会计电算化相关概念白勺分析,澄清了有些概念,随后又探讨了会计信息化是会计电算化白勺必然趋势,然而随着信息技术日新月异白勺高速发展,企业会计信息系统受到了前所未有白勺冲击和挑战,而实施ERP 不仅可以解决目前会计信息系统白勺问题,同时还是新世纪中国企业管理白勺必由之路。针对于我国目前ERP 下系统模块白勺一些问题,适时白勺提出了一些自己白勺观点和看法,比如传统成本计算方法思路下设计白勺成本模块白勺局限性,就必须利用作用成本法加以改进;改变了传统报表模块单一白勺报告模式,实行多元化和及时化白勺改造;同时随着网络技术白勺发展,探讨了电子商务对会计信息系统白勺影响。通过本文白勺论述,希望对我国会计电算化白勺发展和ERP 白勺实施有所帮助和启示
Abstract（英文摘要）：www.328tibet.cn Accompanying the concept of computerized accounting be put forward, Regardless of theory or practice, experts make lots of research and discussion in computerized accounting. The frequent discussion about computerized accounting is focused on the problem in the process of implementation and study of solution. eg: Zhou Bao jun, Wang Zhong Xing,Cui Chun yu (2004.4),Qin Shao qing(2004.3),The problem of computerized accounting concentrate on system, understanding, technology, soft itself and so on, they think. Their studies which are based on it show some related conclusion. In addition, lots of studies focus on the implementation of computerized accounting soft, cultivating person on it.(Sun Tao 2004),system safety (Zeng Fan Yi, Dong Yan 2003,Geng Wen li 2004),the effect of internal control(Wang Guang rong 2004,Ye Ling ling 2004),producing the effect of audit(Zhang Jie 2004)and so on. But they mainly analysis question on the whole, they can’t analysis each module penetrating inside.<<Management information system >> 1999, tsinghua University also ignored that continuously environment development of affect the design of computerized accounting. The article is influenced on the view of <<Accounting information system>>(Prentice-hall,inc.1990), Author Robert A Leitch and K.Roscoe Dis, it combines China’s practical situation, adopt developing view, use new methods and notions observing the design and exploit of module again, put forward some new design idea on cost and statement module, meanwhile discuss the development of commerce business on computerized accounting. Explaining the concept of enterprise management information system, computerized accounting information system, computerized accounting, ERP and so on. making proper divide with it, meanwhile we get clear cognition on the concept of mess. Accompanying traditional accounting theory and practice being tremendously influenced on modern information technology that mainly rely on internet, but now computerized accounting information system falls behind the development of modern information technology. So putting forward accounting informationization and combining modern information technology tremendously influence on traditional accounting reconstruction. The accounting Informationization is inevitable tendency on computerized accounting development. Next, in new situation, traditional accounting information system is given unknown shock (including the impact and shock on the way of accounting information produced, the impact and shock on the way of accounting information tranission, the impact and shock on accounting basic theory, the impact and shock on accounting management function)and challenge(the comprehensiveness of accounting information system function, accounting information system information multi-dimensions, accounting information handled intelligent),so carrying out ERP becomes very important, but accompanying the rapid development of information technology,computerized accounting some module design fault and inelasticity become outstanding, this paper mainly refer to improving idea from three aspects: 1. the improvement of cost module under ABC The development of technology makes traditional method of cost computing fall behind, the advantages of ABC compared to traditional method are as follows: ABC that distributes cost is based on the task of producing; ABC following “resoure-task-product”principle line, the impetus of cost is the criterion of allotting manufacturing expenses. Just so, we must use ABC to reform cost design under traditional method, the specific design idea is as follows: firstly, confirming and measuring the cost of consuming business resources; secondly, confirming and measuring the task of consuming resources, thirdly measuring ABC, forthly, selecting the impetus of cost. fifthly, converging cost. sixthly, allotting ABC. evenly, computing product cost. 2. the improvement of financial report forms module The changes of knowledge and economic age and the rapid development of information technology certainly needs proper changes of financial reports system basing on analyzing the limitations of financial reports system, we put forward constructing timely pluralistic reports module. Such as increasing non-currency information, constructing forecast model that adopts some non-financial index which evaluate non-currency information for enterprise. we may use two methods: moving arithmetic mean and exponential oothtion for forecasting item in reports, meanwhile, utilizing the superiority of internetto change report forms. 3.Nowadays,the economic environment, management requirement and management means are under deeply changes, the core of business management that is based on desktop financial dispersive management system has been tranitted to accounting information system that becomes the core of it .It introduces central management system of supply-chain. The accounting information system that faces to electronic-business will stimulate financial management modernization. It’ll help enterprise reduce cost, improve efficiency and induce enterprise to construct perfect modern industry system, Inducing business management numeralization, accelerating the process of information management .So carrying on accounting information system that focuses on electronic-business is total tendency. It should he several traits as follows when the theory of accounting information system that focuses on electronic-business: cooperating of finance and business;deal with long-distance; integrate and manage in network; check and calculate dynamically; working way of networked financial accounting; deal with online; offer the financing online of electronic serve. Therefore, when we devise and operate accounting information, we must pay more attention to electronic-business affect on accounting information and the development and enforcement of electronic-business. In the meantime, we should also ensure accounting information to keep up with the rapid development of information era securely and reliably and lay a solid foundation of information for
论文关键词： 会计电算化；会计信息系统；会计信息化；作业成本法；电子商务；
Abstract（英文摘要）：www.328tibet.cn Accompanying the concept of computerized accounting be put forward, Regardless of theory or practice, experts make lots of research and discussion in computerized accounting. The frequent discussion about computerized accounting is focused on the problem in the process of implementation and study of solution. eg: Zhou Bao jun, Wang Zhong Xing,Cui Chun yu (2004.4),Qin Shao qing(2004.3),The problem of computerized accounting concentrate on system, understanding, technology, soft itself and so on, they think. Their studies which are based on it show some related conclusion. In addition, lots of studies focus on the implementation of computerized accounting soft, cultivating person on it.(Sun Tao 2004),system safety (Zeng Fan Yi, Dong Yan 2003,Geng Wen li 2004),the effect of internal control(Wang Guang rong 2004,Ye Ling ling 2004),producing the effect of audit(Zhang Jie 2004)and so on. But they mainly analysis question on the whole, they can’t analysis each module penetrating inside.<<Management information system >> 1999, tsinghua University also ignored that continuously environment development of affect the design of computerized accounting. The article is influenced on the view of <<Accounting information system>>(Prentice-hall,inc.1990), Author Robert A Leitch and K.Roscoe Dis, it combines China’s practical situation, adopt developing view, use new methods and notions observing the design and exploit of module again, put forward some new design idea on cost and statement module, meanwhile discuss the development of commerce business on computerized accounting. Explaining the concept of enterprise management information system, computerized accounting information system, computerized accounting, ERP and so on. making proper divide with it, meanwhile we get clear cognition on the concept of mess. Accompanying traditional accounting theory and practice being tremendously influenced on modern information technology that mainly rely on internet, but now computerized accounting information system falls behind the development of modern information technology. So putting forward accounting informationization and combining modern information technology tremendously influence on traditional accounting reconstruction. The accounting Informationization is inevitable tendency on computerized accounting development. Next, in new situation, traditional accounting information system is given unknown shock (including the impact and shock on the way of accounting information produced, the impact and shock on the way of accounting information tranission, the impact and shock on accounting basic theory, the impact and shock on accounting management function)and challenge(the comprehensiveness of accounting information system function, accounting information system information multi-dimensions, accounting information handled intelligent),so carrying out ERP becomes very important, but accompanying the rapid development of information technology,computerized accounting some module design fault and inelasticity become outstanding, this paper mainly refer to improving idea from three aspects: 1. the improvement of cost module under ABC The development of technology makes traditional method of cost computing fall behind, the advantages of ABC compared to traditional method are as follows: ABC that distributes cost is based on the task of producing; ABC following “resoure-task-product”principle line, the impetus of cost is the criterion of allotting manufacturing expenses. Just so, we must use ABC to reform cost design under traditional method, the specific design idea is as follows: firstly, confirming and measuring the cost of consuming business resources; secondly, confirming and measuring the task of consuming resources, thirdly measuring ABC, forthly, selecting the impetus of cost. fifthly, converging cost. sixthly, allotting ABC. evenly, computing product cost. 2. the improvement of financial report forms module The changes of knowledge and economic age and the rapid development of information technology certainly needs proper changes of financial reports system basing on analyzing the limitations of financial reports system, we put forward constructing timely pluralistic reports module. Such as increasing non-currency information, constructing forecast model that adopts some non-financial index which evaluate non-currency information for enterprise. we may use two methods: moving arithmetic mean and exponential oothtion for forecasting item in reports, meanwhile, utilizing the superiority of internetto change report forms. 3.Nowadays,the economic environment, management requirement and management means are under deeply changes, the core of business management that is based on desktop financial dispersive management system has been tranitted to accounting information system that becomes the core of it .It introduces central management system of supply-chain. The accounting information system that faces to electronic-business will stimulate financial management modernization. It’ll help enterprise reduce cost, improve efficiency and induce enterprise to construct perfect modern industry system, Inducing business management numeralization, accelerating the process of information management .So carrying on accounting information system that focuses on electronic-business is total tendency. It should he several traits as follows when the theory of accounting information system that focuses on electronic-business: cooperating of finance and business;deal with long-distance; integrate and manage in network; check and calculate dynamically; working way of networked financial accounting; deal with online; offer the financing online of electronic serve. Therefore, when we devise and operate accounting information, we must pay more attention to electronic-business affect on accounting information and the development and enforcement of electronic-business. In the meantime, we should also ensure accounting information to keep up with the rapid development of information era securely and reliably and lay a solid foundation of information for
论文关键词： 会计电算化；会计信息系统；会计信息化；作业成本法；电子商务；