摘要
在会计信息化高速发展的时代里,会计数据接口是企业面临的新问题。经过审计署连同其他部门长达6年的讨论和论证,《会计信息技术——会计核算软件数据接口》正式实施。会计核算软件数据接口标准的发布实施是会计信息化标准化工作的一个重要里程碑,成为无数企业的救星。国家标准数据的实施不但可以使无数企业不再担心数据交换中存在的障碍,还可以大大降低社会使用会计信息的成本。应收应付账款是企业重要的流动资金和流动负债的组成部分,加强企业的资金周转,就必须对应收应付账款重点管理。因此在已有标准数据的支撑下,通过建立数据仓库,对应收应付账款进行分析与设计是迫在眉睫的。
In an age when accounting information is developing in high speed, the joggle of accounting data is a new problem facing enterprises. Through six-year discussion and demonstration by Audit Administration and other departments, 〈 Accounting Information Technology-Accounting Software Data Joggle 〉 is formally applied. The release and application of the standard is a milestone in accounting information, being a savior for numerous enterprises. The application moves away the worry about the obstacles in data exchange and reduces the cost of accounting informa- tion for public use. The accounts receivable and payable are an important part of the circulating fund and floating debt. To improve the flow of fund, an enterprise has to enhance the management of accounts receivable and payable. Thus, it is pressing, supported by the existing standard data, through establishing data storehouse,to analyze and design the accounts receivable and payable.
出处
《漯河职业技术学院学报》
2013年第6期110-112,共3页
Journal of Luohe Vocational Technical College
关键词
应收应付账款
会计数据接口
标准数据
数据仓库
分析与设计
Accounts Receivable and Payable
Accounting data joggle
Standard data
Data storehouse
Analysis and design