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1、沈阳理工大学硕士学位论文AbstractWiththerapiddevelopmentofcomputer,theaccountingcomputerizationlevelofenterprisescontinuouslyimprove,whiletheamountofinformationandthequalityrequirementishigher.Atthesametime,therelatedsoftwaresandhardwaresareconstantlyupdated,theenterprises’internalsystem’est
2、ablishingtimeinconsistencywithintheorganization,leadingtotheheterogeneityapplicationsystem,givesrisetotheenterpriseinternalinformationcommunicationdifficulties.Becausethelackingofenterprisesinternalaccountingapplicationsystemintegration,thefinancialinstitutions,thetaxauthorityor
3、auditors’worksisdifficulttoimplement,andformedadataislandproblem.dataislandisveryadversetothedepthoftheenterpriseinformatization.Differentfinancialsoftware’outputdataformatisnotcompatibleforquickdecisionontheground,atthesametime,itwillalsogreatlyreducetheutilizationrateoffinanci
4、aldata.Inordertosolvethisproblemourcountryhassuccessivelyissuedaseriesofrelevantinterfacestandard,includingChinaSoftwareAssociationFinancialandBusinessManagementBranchissuedChinaFinancialSoftwareDataInterfaceStandardinMay,1998,whichisthefirstcommonnormsofourcountry’sfinanceanden
5、terprisemanagementsoftwareindustry;In2004,InformationTechnologyAccountingSoftwareDataInterface(GB/T19581-2004)isissued,itisamilestoneinauditinterfaceresearchfield;Inordertobetteradapttothechangeofaccountingstandardandthedevelopmentofthecomputer,theNationalStandardizationManageme
6、ntCommitteeapprovedandpromulgatedtheFinancialInformationTechnologyAccountingSoftwareDataInterface(GB/T24589-2010)inJune30,2010,thestandardbegantoimplementthroughoutthecountryonDecember1,2010.SincetheimplementationofFinancialInformationTechnologyAccountingSoftwareDataInterface,it
7、hasreceivedtheaccountingsoftwareenterprises’positiveresponses.Atpresent,thenumberofthesoftwareenterprisesandproductsthathavingbeenauthenticatedhasincreasedto7enterprises,17softwareandtwentyauthenticationunits,thetotalissuedcertificatesismorethan50,themarketutilityratioismorethan
8、90%.Aftertheauthorcarefullyreadanddeeplystudied
