中外会计软件的制度遵循性比较

Conformance Comparison of Accounting Software System of China and Foreign Countries

与一般计算机应用软件不同,会计核算软件处理的主要是会计核算的数据。这一处理过程是否准确可靠,关系到会计准则和会计制度的遵行。作为直接服务于财务会计子系统的应用软件,"合规性"是其突出特点。鉴于此,本文从中外会计软件的制度遵循性角度进行分析。

Accounting checking software differs from the general computer application software, it mainly handles the data of accounting checking. The process relates to follow accounting standard and accounting system whether is accurate and reliable. The application software of direct service for finance accounting subsystem,＂ compliance＂ is its outstanding characteristics. Herein, this text carries out analyzing from the point of view of conformance of accounting software system in China and foreign countries. For easy to compare, chooses the representative finance software, chooses the Younyou software of our country and German SAP Business one （ abbreviation SPB） of oversea software.