基于审计要求的数据传输协议标准化研究
发布时间：2018-11-19 16:29
【摘要】：随着计算机的快速发展，企业的会计电算化水平也在不断提高，企业对信息的数量和质量要求也越来越高。同时，信息系统硬件设施的更换和软件的更新，使得企业信息系统各部分建置时间不一致，导致企业财务系统部分异质化，造成企业内部会计信息交流困难。第三方（如税务机关、金融机构）也会因为企业内部财务信息系统缺乏整合难以开展工作，这种因系统问题造成的数据交流困难被称为数据孤岛，是影响企业深度信息化的重要问题，而不同财务软件输入输出数据的格式不兼容增加了企业快速决策的难度，也大大降低了财务数据的利用率。 为解决这一难题我国已相继出台了一系列相关接口标准。1998年5月，中国软件协会财务与企业管理分会发布了《中国财务软件数据接口标准》，该标准是我国财务及企业管理软件行业的第一个共同规范；2004年颁布了《信息技术会计核算软件数据接口》（GB/T19581-2004），是我国审计接口研究的又一里程碑；为了更好的适应企业会计准则的变换和计算机的发展，，国家标准化管理委员会于2010年6月30日批准发布了《财经信息技术会计核算软件数据接口》（GB/T24589-2010），该标准于2010年12月1日起在全国范围内开始实施。 新标准的实施得到了会计软件企业积极的响应。目前已有国内外7家企业的17个软件通过了认证，认证单元增加到20个，相关部门累计发放50多张认证证书，采用新标准的会计软件市场占用率超过90%。 笔者在对GB/T24589-2010进行了仔细阅读和深入研究后，并纵观标准这几年的实施过程后，认为标准在构成内容、输出数据所采用的格式等方面仍然存在一些问题需要解决。本文拟就该标准的问题进行探讨，并提出相关的建议，以希望提升标准的应用水平和社会效益。
[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.
【学位授予单位】：沈阳理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F232;TP399-C2
本文编号：2342833
[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.
【学位授予单位】：沈阳理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F232;TP399-C2
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