日本云会计服务发展现状及对中国的启示

发布时间：2018-03-21 06:29

本文选题：云计算　切入点：云会计　出处：《中国流通经济》2015年06期 　论文类型：期刊论文

【摘要】：会计信息化建设是会计改革与发展的重点,云会计作为利用云计算技术与理念构建的会计信息化基础设施和服务,受到了越来越多的关注。目前,日本云会计服务仍然处于发展的初级阶段,尽管其起步时间与我国几乎相同,尽管其同时也面临许多需要解决的问题,却在某些方面走到了我国前面,展现出了较好的发展势头,其中有些做法值得我们借鉴。首先,云会计服务平台建设实际上是一种市场行为,由于云计算应用于企业会计服务的市场足够大,资金和技术力量较为强大的企业可先行发展,而力量较为薄弱的企业可整合资源,联合开发;其次,传统会计软件可逐渐升级为云会计服务,云会计服务平台建设可从仅仅针对某些客户群体开始,既节约开发时间和资金成本,又不妨碍未来的服务升级与多样化发展;其三,为促进和扶持中小企业发展,可针对云服务利用出台向中小企业倾斜的政策及措施,鼓励中小企业积极利用云服务,着力培养中小企业对云服务的市场需求,间接促进云服务提供商发展壮大;其四,单独的云会计服务市场规模有限,其服务对象将逐渐集中于中小企业,构建云会计服务平台一定要把握好市场定位。
[Abstract]:The construction of accounting informatization is the focus of accounting reform and development. Cloud accounting, as an infrastructure and service of accounting informatization based on cloud computing technology and concept, has received more and more attention. The cloud accounting service in Japan is still in the initial stage of development, although its initial time is almost the same as that in China, and although it also faces many problems that need to be solved, it has in some respects come to the front of our country. The cloud accounting service platform construction is actually a kind of market behavior, because the market of cloud computing application in enterprise accounting service is large enough. Enterprises with stronger capital and technology can develop first, while enterprises with weaker strengths can integrate resources and develop jointly. Secondly, traditional accounting software can be gradually upgraded to cloud accounting services. The construction of cloud accounting service platform can only be aimed at certain customer groups, which can save development time and capital cost without hindering future service upgrading and diversification. Third, in order to promote and support the development of small and medium-sized enterprises, We can adopt policies and measures in favor of SMEs in the use of cloud services, encourage SMEs to make active use of cloud services, focus on cultivating the market demand of cloud services for SMEs, and indirectly promote the development and growth of cloud service providers; fourth, The single cloud accounting service market is limited in scale, its service object will be concentrated in the small and medium-sized enterprises gradually, the construction cloud accounting service platform must grasp the market localization.
【作者单位】：北京物资学院商学院;
【基金】：北京市教委“商务运作与企业服务创新”平台(项目编号:0351407800)的部分研究成果
【分类号】：F232

【相似文献】