本文關(guān)鍵詞： 會(huì)計(jì)信息化 會(huì)計(jì)信息化服務(wù)市場(chǎng) 財(cái)政監(jiān)督　出處：《華東理工大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：信息技術(shù)的日新月異,給企業(yè)的帶來(lái)了機(jī)遇和挑戰(zhàn)。企業(yè)會(huì)計(jì)信息化建設(shè)過(guò)程中已不滿足于會(huì)計(jì)信息化軟件的購(gòu)買、實(shí)施、維護(hù)、升級(jí),大型集團(tuán)的會(huì)計(jì)信息化建設(shè)需要咨詢?cè)O(shè)計(jì)符合戰(zhàn)略發(fā)展的建設(shè)方案,企業(yè)需要根據(jù)自身的管理流程量身定制會(huì)計(jì)信息系統(tǒng),中小型企業(yè)要節(jié)約投入成本,租賃在線軟件服務(wù)平臺(tái),企業(yè)利用自身的會(huì)計(jì)信息進(jìn)行稅務(wù)籌劃、財(cái)務(wù)咨詢等,會(huì)計(jì)信息化服務(wù)市場(chǎng)的需求繁多,產(chǎn)品各異,并隨著信息、移動(dòng)技術(shù)的發(fā)展不斷增加。 會(huì)計(jì)行業(yè)的信息化建設(shè)是國(guó)家發(fā)展信息化建設(shè)戰(zhàn)略的一個(gè)重要方面,其中財(cái)政監(jiān)管是保障會(huì)計(jì)信息化建設(shè)的重要手段,然而相關(guān)的法規(guī)、條例卻沒(méi)有隨著時(shí)代的發(fā)展而進(jìn)行相應(yīng)的修訂和出臺(tái),尤其是關(guān)于會(huì)計(jì)信息化服務(wù)領(lǐng)域的監(jiān)督規(guī)范尚未出臺(tái)。 本文主要研究會(huì)計(jì)信息化服務(wù)市場(chǎng)的財(cái)政監(jiān)管�；诋�(dāng)前企業(yè)會(huì)計(jì)信息化建設(shè)情況,結(jié)合近年來(lái)會(huì)計(jì)信息化工作的新進(jìn)展、新要求和新特點(diǎn),分析我國(guó)會(huì)計(jì)信息化服務(wù)市場(chǎng)的需求,提出了會(huì)計(jì)信息化軟件平臺(tái)服務(wù)和會(huì)計(jì)信息化軟件應(yīng)用服務(wù)兩個(gè)新概念用以概括會(huì)計(jì)信息化服務(wù)市場(chǎng)中不同的服務(wù)供應(yīng)商,并針對(duì)會(huì)計(jì)信息化服務(wù)供應(yīng)商、企業(yè)用戶和各級(jí)財(cái)政部門的監(jiān)督提出了不同的規(guī)范建議,以更好地促進(jìn)我國(guó)會(huì)計(jì)信息化服務(wù)市場(chǎng)的有序、健康發(fā)展。
[Abstract]:The rapid development of information technology brings opportunities and challenges to enterprises. In the process of enterprise accounting information construction, it is not satisfied with the purchase, implementation, maintenance and upgrade of accounting information software. The construction of accounting information in large groups needs to consult and design the construction plan in line with the strategic development. Enterprises need to customize the accounting information system according to their own management process, and small and medium-sized enterprises should save the input cost. Leasing online software service platform, enterprises use their own accounting information for tax planning, financial consultation, accounting information service market demand is numerous, products are different, and with the information. The development of mobile technology is increasing. Accounting information construction is an important aspect of the national development of information construction strategy, among which financial supervision is an important means to ensure accounting information construction, however, relevant laws and regulations. However, the regulations have not been revised and promulgated with the development of the times, especially the supervision standard in the field of accounting information service. This paper mainly studies the financial supervision of accounting information service market. Based on the current situation of enterprise accounting information construction, combined with the new progress, new requirements and new characteristics of accounting informatization in recent years. The demand of accounting information service market in China is analyzed. Two new concepts of accounting information software platform service and accounting information software application service are put forward to generalize different service providers in accounting information service market and aiming at accounting information service providers. In order to promote the orderly and healthy development of accounting information service market in our country, the supervision of enterprise users and financial departments at all levels has put forward different standard suggestions.
【學(xué)位授予單位】：華東理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F232

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