适应财政集中支付制度的会计应用软件系统开发策略研究

Research in to the development policy of the accounting application software system to the implementation of centralized payment of finance

财政集中支付制度的实行,对行政事业单位的会计应用软件系统提出了新的要求。针对这一情况对会计应用软件的系统开发策略进行了研究,提出了建立2套相互关联的科目体系以适应会计集中核算的要求;并指出新的会计应用软件系统,应具备多单位、集团式的账务管理功能和实时查询管理功能。

The implementation of centralized payment of finance and centralized accounting of finance are presenting a new demand on the accounting application software system of the administrative institution. This thesis has made a research into the systematic development policy of the accounting application software to this situation. It is suggested that two interrelated account systems must be set up in order to meet the accounting demand. It also points out that the functions of management of account with many units and group type and functions of management of real-time inquiry must be included in the new accounting application software system.