关于企业财会电算化问题の研究

关于企业财会电算化问题の研究

ID:34018147

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页数:46页

时间:2019-03-03

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1、ABSTRACTFromtheviewofmanagement,thisthesisnotonlyprovidesaoverallunderstandingofcomputerizationofaccountingandfinance,butalsoillustrateshowtocomputerizeaccountingandfinance,andexplainstheinfluenceandeficiencythatthecomputerizationhasbroughtabout.IntheFirstChapter,thenecessityandpossibilit

2、yofcomputerizationofaccountingandfinanceareshown.It'snecessarytoimprovethemanagementofaccountingandfinance,theMISconstructionandtheDecisionSupportingSystem.It'salsonecessarytorealizetheSupplyingChaininter-actionwiththecustom,supplierandvirtualfirm;it'spossiblebecausetheconsistentregulatio

3、nsandproceduresofaccountingandfinancemakeprogramming勿modelingeasier,thepriceofhardwarekeepsondropping,thetechnologyofsoftware,networkanddatabaseprogressesrapidly.IntheSecondChapter,thethesisinterpretstherequirementsandproceduresofthecomputerization.Therequirementsincluderightunderstanding

4、,soundregulation,talentedpeople,fund;thegeneraldesigningphilosophyiscomposedofthetargetandgeneralplanningofcomputerization.Thepaternsofcomputerizationconsistofdevelopmentbyfirmalone,勿outresourcing,bypurchasing,bycombinationofdevelopment勿firmandpurchasing,妙acceptingthesoftwaregiven妙governm

5、entdepartmentinchargeofthisindustry.Theappraisalofsoftwaredependsonthestrengthofthesoftwareprovider,theleveloflegalappraisalpassed,theeasinesstouseandtoadopt,therestriction,andthecombinationofDSS.Thelastpartofthischapterexplainstheinternalcontain,theoperationalcontrol,themanagementofdocum

6、ents,protectionagainstvirusandhacker.TheThirdchapterexpoundstheimpactsofthecomputerization,whichincludetheimpactsuponfunctions,objects,recognition,measurement,reporting,revealing,essenceanddefinitionofaccounting,uponduty,capacity,procedureandmaintaskofaccountant,uponpositionassignments,th

7、estructureandoperationproceduresofthefirm,uponauditingtrace,safecontrol,thecontendandtechnologicalmethodsofauditing.IntheForthChapteranexampleofaso-calledAcompanyisgiven,summarizingtheaccountingandfinancestructureofthiscompanyandcomputerizationprocess,indicatingtheb

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