【正文】
ually. The implementation of the new guidelines will bring a greater impact on the accounting system of domestic enterprises, and with the use of puterized accounting, the original system also face the adjustment of upgrade or even replacement. And the implementation of new accounting standards also rely heavily on puterized accounting system software, whether the software can adapt to the new guidelines will be the next step for software development. This requires financial staff to have a capacity of financial software selection. As a financial officer, first of all, should be aware of his pany’s current situation, and implement puterization according to local conditions. Financial software is the basis of the implementation of puterization, choosing financial software reasonably is the first step to solve problem. One of characteristics of the new accounting standards tends to be internationalization。所以,在選擇財(cái)務(wù)軟件的時(shí)候,可以借鑒甚至直接使用國(guó)外的先進(jìn)財(cái)務(wù)軟件,但同時(shí),也要注意中外會(huì)計(jì)準(zhǔn)則的不同之處。財(cái)務(wù)軟件是電算化實(shí)施的基礎(chǔ),合理的選擇財(cái)務(wù)軟件是解決問(wèn)題的第一步。 這就要求企業(yè)的財(cái)務(wù)人員要具有財(cái)務(wù)軟件的甄選能力。隨著新準(zhǔn)則的實(shí)施,將會(huì)給實(shí)施企業(yè)的會(huì)計(jì)核算體系帶來(lái)較大影響,國(guó)內(nèi)的企事業(yè)單位不同程度地使用了會(huì)計(jì)電算化系統(tǒng),因此企業(yè)原 來(lái) 的會(huì)計(jì)電算化系統(tǒng)也要面臨著新的調(diào)整或 升級(jí)乃至更換。 河南財(cái)經(jīng)學(xué)院本科生畢業(yè)論文 企業(yè)財(cái)務(wù)管理 軟件甄選研究 姓 名 學(xué) 號(hào) 專(zhuān) 業(yè) 會(huì)計(jì) 指導(dǎo)教師 講師 20xx年 5月 15日 I 摘 要 20xx 年 2 月 15 日,財(cái)政部在北京舉行會(huì)計(jì)、審計(jì)準(zhǔn)則發(fā)布會(huì),共頒布了 39 項(xiàng)會(huì)計(jì)準(zhǔn)則和 48 項(xiàng)審計(jì)準(zhǔn)則,并規(guī)定于 20xx 年 1 月 1 日在境內(nèi)上市公司 施行 。隨后會(huì)逐步推廣到所有公司。而且新會(huì)計(jì)準(zhǔn)則的落實(shí)也很大程度上依靠會(huì)計(jì)電算化系統(tǒng)軟件,軟件能否適應(yīng)新準(zhǔn)則將是軟件未來(lái)一段時(shí)間內(nèi)的發(fā)展方向。 作為一個(gè)財(cái)務(wù)人員,首先應(yīng)該對(duì)自己的公司狀況有所了解,因地制宜的實(shí)施電算化。新會(huì)計(jì)準(zhǔn)則的特點(diǎn)是與國(guó)際趨同,這也將會(huì)是我國(guó)會(huì)計(jì)行業(yè)發(fā)展方向。建議目前我國(guó)企業(yè)在選擇更換財(cái)務(wù) 軟件時(shí)應(yīng)該采取謹(jǐn)慎的態(tài)度,使用低端實(shí)用的通用型,或者靈活搭配使用高端軟件的模塊組合。 this will be the developmental direction of Chinese accountancy. Therefore, we can learn from or even use advanced financial software overseas when selecting financial software. However, should also pay attention to the differences between Chinese and foreign accounting standards. Chinese enterprises should take caution when change accounting software, such as using lowend generalpurpose utility or flexible highend software modules. Key Words: Computerization; financial software; choice; III 目錄 引 言 ............................................................ 1 一、國(guó)內(nèi)財(cái)務(wù)軟件的發(fā)展趨勢(shì) ........................................ 2 (一)對(duì)電算化的理解決定其發(fā) 展方向 .............................. 2 (二) ERP 與財(cái)務(wù)軟件的關(guān)系 ...................................... 2 (三)協(xié)同平臺(tái)軟件成為企業(yè)信息化應(yīng)用的趨勢(shì) ...................... 4 (四) HR 的崛起 ................................................. 4 二、國(guó)內(nèi)外財(cái)務(wù)軟件比較研究 ........................................ 6 (一)進(jìn)駐中國(guó)市場(chǎng)的國(guó)外財(cái)務(wù)軟件 ................................ 6 (二)國(guó)內(nèi)財(cái)務(wù)軟件 .............................................. 6 (三)國(guó)外財(cái)務(wù)軟件和國(guó)內(nèi)財(cái)務(wù)軟件的區(qū)別 .......................... 7 (四)財(cái)務(wù)軟件選擇及研究述評(píng) .................................... 8 三、企業(yè)財(cái)務(wù)軟件選擇常見(jiàn)問(wèn)題剖析 ................................. 10 (一)中小企業(yè)選擇財(cái)務(wù)軟件出現(xiàn)的問(wèn)題 ........................... 10 ............... 10 ............. 10 ................................. 10 ................................... 10 ....................... 11 ................................. 11 (二)大型企業(yè)實(shí)施 ERP 出現(xiàn)的問(wèn)題 ............................... 11 四、財(cái)務(wù)軟件選擇對(duì)策 ............................................. 13 (一) 選擇通用型會(huì)計(jì)軟件 ....................................... 13 (二)選用定點(diǎn)開(kāi)發(fā)會(huì)計(jì)軟件 ..................................... 13 (三)結(jié)合使用 ................................................. 13 (四)使用國(guó)外會(huì)計(jì)軟件 ......................................... 13 (五)融合搭配使用軟件 ......................................... 13 五、總結(jié) ......................................................... 15 參考文獻(xiàn) ......................................................... 16 致 謝 ........................................................... 17 1 引 言 會(huì)計(jì)電算化是一門(mén)融會(huì)計(jì)學(xué)、管理學(xué)、電子計(jì)算機(jī)技術(shù)、信息技術(shù)為一體的會(huì)計(jì)邊緣學(xué)科,是現(xiàn)代會(huì)計(jì)學(xué)科的重要組成部分,是將計(jì)算機(jī)技術(shù)應(yīng)用于會(huì)計(jì)工作中,進(jìn)行會(huì)計(jì)核算、會(huì)計(jì)管理、會(huì)計(jì)決策的人機(jī)相結(jié)合