【摘要】： 在會(huì)計(jì)電算化越來(lái)越普及的今天，傳統(tǒng)審計(jì)受到了極大的沖擊。同時(shí)，隨著企業(yè)的規(guī)模進(jìn)一步擴(kuò)大，社會(huì)審計(jì)的工作難度和風(fēng)險(xiǎn)也越來(lái)越高。傳統(tǒng)手工審計(jì)逐漸表現(xiàn)出效率低，成本大，風(fēng)險(xiǎn)高，無(wú)法適應(yīng)會(huì)計(jì)數(shù)據(jù)電子化的需要，因此能適應(yīng)現(xiàn)代審計(jì)要求的審計(jì)軟件的開(kāi)發(fā)成為一種必要。 經(jīng)過(guò)二十多年的發(fā)展，我國(guó)的審計(jì)軟件事業(yè)雖然取得了一定的成績(jī)，但是，由于軟件專用性強(qiáng)、功能不能滿足社會(huì)審計(jì)的要求等各方面原因，其推廣程度很不理想。因而，針對(duì)廣大事務(wù)所業(yè)務(wù)的需要，開(kāi)發(fā)適用的社會(huì)審計(jì)軟件顯得極為迫切。另一方面，社會(huì)審計(jì)軟件作為新興事物，國(guó)際國(guó)內(nèi)都未形成一個(gè)統(tǒng)一的標(biāo)準(zhǔn)，如何選擇審計(jì)軟件，也成為社會(huì)審計(jì)人員的一大難題。 本文首先在對(duì)國(guó)內(nèi)外現(xiàn)有研究進(jìn)行闡述的基礎(chǔ)上，，對(duì)現(xiàn)有審計(jì)軟件進(jìn)行分析比較，找出優(yōu)點(diǎn)與不足；其次，根據(jù)審計(jì)理論與準(zhǔn)則，同時(shí)通過(guò)問(wèn)卷和訪談進(jìn)一步了解我國(guó)社會(huì)審計(jì)人員對(duì)軟件功能的具體需求，分析、設(shè)計(jì)出社會(huì)審計(jì)軟件應(yīng)有的功能結(jié)構(gòu)；然后，嘗試構(gòu)建了一個(gè)針對(duì)社會(huì)審計(jì)軟件的模糊綜合評(píng)價(jià)模型；最后以某一社會(huì)審計(jì)軟件為實(shí)例予以分析和說(shuō)明。希望能通過(guò)本文為豐富和發(fā)展我國(guó)社會(huì)審計(jì)軟件領(lǐng)域的研究做出有益的探索。
[Abstract]:With the increasing popularity of computerized accounting, traditional auditing has been greatly impacted. At the same time, with the further expansion of the scale of enterprises, the work of social audit is becoming more and more difficult and risky. Traditional manual audit gradually shows low efficiency, high cost and high risk, which can not meet the needs of electronic accounting data, so it is necessary to develop audit software that can meet the requirements of modern audit. After more than 20 years' development, the audit software industry in our country has made some achievements, but because of the strong specificity of the software, the function can not meet the requirements of social audit and other reasons, the degree of its popularization is not ideal. Therefore, it is urgent to develop suitable social audit software to meet the needs of the business. On the other hand, as a new thing, social audit software has not formed a unified standard at home and abroad. How to choose audit software has also become a big problem for social auditors. Firstly, based on the exposition of the existing research at home and abroad, this paper analyzes and compares the existing audit software and finds out the advantages and disadvantages. Secondly, according to the audit theory and standards, through questionnaires and interviews to further understand the specific needs of social auditors on the software function, analysis, design the social audit software functional structure; Then, we try to construct a fuzzy comprehensive evaluation model for social audit software, and finally take a social audit software as an example to analyze and explain it. It is hoped that this paper will enrich and develop the research in the field of social audit software in China.
【學(xué)位授予單位】：廣東外語(yǔ)外貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.1

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 王章禮;基于協(xié)同思想的項(xiàng)目管理信息系統(tǒng)的設(shè)計(jì)與實(shí)現(xiàn)[D];電子科技大學(xué);2011年

本文編號(hào)：2342459