论管理型会计软件的开发

On the Development of Administrative Accounting Software

管理型会计软件的本质是对社会主义市场经济条件下具有中国会计管理特色的管理型会计文化的反映。管理型会计文化的塑造是其产生与发展的前提 ,管理型会计软件开发的最终归宿是将其部分功能虚拟化 。

The essence of the administrative accounting software (AAS)reflects the administrative accounting culture with chinese characteristics under the socialist market economy. The administrative accounting culture is the essential prerequisite of the emergence and development of AAS. The ultimate aim of the development of AAS is to virtualize some of its functions to realize resilient development.