【摘要】：隨著計算機(jī)的快速發(fā)展，企業(yè)的會計電算化水平也在不斷提高，企業(yè)對信息的數(shù)量和質(zhì)量要求也越來越高。同時，信息系統(tǒng)硬件設(shè)施的更換和軟件的更新，使得企業(yè)信息系統(tǒng)各部分建置時間不一致，導(dǎo)致企業(yè)財務(wù)系統(tǒng)部分異質(zhì)化，造成企業(yè)內(nèi)部會計信息交流困難。第三方（如稅務(wù)機(jī)關(guān)、金融機(jī)構(gòu)）也會因為企業(yè)內(nèi)部財務(wù)信息系統(tǒng)缺乏整合難以開展工作，這種因系統(tǒng)問題造成的數(shù)據(jù)交流困難被稱為數(shù)據(jù)孤島，是影響企業(yè)深度信息化的重要問題，而不同財務(wù)軟件輸入輸出數(shù)據(jù)的格式不兼容增加了企業(yè)快速決策的難度，也大大降低了財務(wù)數(shù)據(jù)的利用率。 為解決這一難題我國已相繼出臺了一系列相關(guān)接口標(biāo)準(zhǔn)。1998年5月，中國軟件協(xié)會財務(wù)與企業(yè)管理分會發(fā)布了《中國財務(wù)軟件數(shù)據(jù)接口標(biāo)準(zhǔn)》，該標(biāo)準(zhǔn)是我國財務(wù)及企業(yè)管理軟件行業(yè)的第一個共同規(guī)范；2004年頒布了《信息技術(shù)會計核算軟件數(shù)據(jù)接口》（GB/T19581-2004），是我國審計接口研究的又一里程碑；為了更好的適應(yīng)企業(yè)會計準(zhǔn)則的變換和計算機(jī)的發(fā)展，，國家標(biāo)準(zhǔn)化管理委員會于2010年6月30日批準(zhǔn)發(fā)布了《財經(jīng)信息技術(shù)會計核算軟件數(shù)據(jù)接口》（GB/T24589-2010），該標(biāo)準(zhǔn)于2010年12月1日起在全國范圍內(nèi)開始實施。 新標(biāo)準(zhǔn)的實施得到了會計軟件企業(yè)積極的響應(yīng)。目前已有國內(nèi)外7家企業(yè)的17個軟件通過了認(rèn)證，認(rèn)證單元增加到20個，相關(guān)部門累計發(fā)放50多張認(rèn)證證書，采用新標(biāo)準(zhǔn)的會計軟件市場占用率超過90%。 筆者在對GB/T24589-2010進(jìn)行了仔細(xì)閱讀和深入研究后，并縱觀標(biāo)準(zhǔn)這幾年的實施過程后，認(rèn)為標(biāo)準(zhǔn)在構(gòu)成內(nèi)容、輸出數(shù)據(jù)所采用的格式等方面仍然存在一些問題需要解決。本文擬就該標(biāo)準(zhǔn)的問題進(jìn)行探討，并提出相關(guān)的建議，以希望提升標(biāo)準(zhǔn)的應(yīng)用水平和社會效益。
[Abstract]:With the rapid development of computers, the level of accounting computerization in enterprises is constantly improving, and the requirements for the quantity and quality of information are becoming higher and higher. At the same time, the replacement of the hardware and software of the information system makes the construction time of each part of the enterprise information system inconsistent, which leads to the heterogeneity of the part of the enterprise financial system and the difficulty of internal accounting information exchange. Third parties (such as tax authorities, financial institutions) can also find it difficult to work because of the lack of integration of financial information systems within the enterprise, which is known as the data island because of system problems. The incompatibility of input and output data formats of different financial software increases the difficulty of rapid decision making and greatly reduces the utilization rate of financial data. In order to solve this problem, China has issued a series of related interface standards one after another. In May 1998, the Finance and Enterprise Management Branch of China Software Association issued the "China Financial Software data Interface Standard". This standard is the first common standard of finance and enterprise management software industry in China. The Information Technology Accounting Software data Interface (GB/T19581-2004) was promulgated in 2004, which is another milestone in the research of auditing interface in China. In order to better adapt to the change of enterprise accounting standards and the development of computers, on June 30, 2010, the State Standardization Management Committee approved the publication of "Financial Information Technology Accounting and Accounting Software data Interface" (GB/T24589-2010). The standard began to be implemented nationwide on December 1, 2010. The implementation of the new standards has received positive responses from accounting software companies. At present, 17 software of 7 enterprises at home and abroad have passed the certification, the number of certification units has increased to 20, the relevant departments have issued more than 50 certification certificates, and the accounting software market occupancy rate of the new standard has exceeded 90%. After careful reading and in-depth study of GB/T24589-2010 and reviewing the implementation process of the standard in recent years, the author thinks that there are still some problems to be solved in terms of the content of the standard and the format of the output data. This paper discusses the problem of the standard and puts forward some suggestions in order to improve the application level and social benefit of the standard.
【學(xué)位授予單位】：沈陽理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F232;TP399-C2

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