会计信息化服务市场的财政监督

发布时间：2018-01-20 00:37

本文关键词： 会计信息化会计信息化服务市场财政监督　出处：《华东理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：信息技术的日新月异,给企业的带来了机遇和挑战。企业会计信息化建设过程中已不满足于会计信息化软件的购买、实施、维护、升级,大型集团的会计信息化建设需要咨询设计符合战略发展的建设方案,企业需要根据自身的管理流程量身定制会计信息系统,中小型企业要节约投入成本,租赁在线软件服务平台,企业利用自身的会计信息进行税务筹划、财务咨询等,会计信息化服务市场的需求繁多,产品各异,并随着信息、移动技术的发展不断增加。会计行业的信息化建设是国家发展信息化建设战略的一个重要方面,其中财政监管是保障会计信息化建设的重要手段,然而相关的法规、条例却没有随着时代的发展而进行相应的修订和出台,尤其是关于会计信息化服务领域的监督规范尚未出台。本文主要研究会计信息化服务市场的财政监管。基于当前企业会计信息化建设情况,结合近年来会计信息化工作的新进展、新要求和新特点,分析我国会计信息化服务市场的需求,提出了会计信息化软件平台服务和会计信息化软件应用服务两个新概念用以概括会计信息化服务市场中不同的服务供应商,并针对会计信息化服务供应商、企业用户和各级财政部门的监督提出了不同的规范建议,以更好地促进我国会计信息化服务市场的有序、健康发展。
[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.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F232

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