“云会计”在中小企业会计信息化中的应用

Application of "Cloud Accounting" in SMEs Accounting Informatization

在阐述"云"计算的内涵、服务模型和分类的基础上,给出了云会计的定义和体系结构。云会计是构建于互联网上,并向企业提供会计核算、会计管理和会计决策服务的虚拟会计信息系统,其体系结构大体上可以划分为应用层、平台层、数据层、基础设施层和硬件虚拟化层。云会计将会计信息化的建设与服务业务外包,在成本、效率等方面具有优势,但也给中小企业实施会计信息化带来不小的挑战。为应对云会计带来的挑战,中小企业应着重关注保证重要数据在企业控制之下、选择合适的云会计服务提供商、保证数据的延时和应用的有效性等问题。

SMEs face challenges of less finance for,scarcity of professional IT staff,low-cost,efficient and effective implementation of the accounting information in response to the rapid development of its future.Based on the explanation of the ＂cloud＂ computing content,service model and classification,this paper gives the definition of Cloud Accounting,architecture and application advantages.Finally,the main points that enterprises should be concerned about when they apply cloud accounting are also given.