会计信息平台:发展历程、现状与对策

Accounting Information Platform: Development Course, Status Quo and Countermeasures

建立会计信息平台,实现会计信息"数出一门、资源共享",是财政部会计改革与发展"十二五"规划的主要任务之一。通过回顾二十多年来我国会计信息平台的发展历程,分析目前我国会计信息平台建设存在的主要问题,从会计信息平台谁来建、如何建、怎么用等方面,提出我国会计信息平台建设的对策。

Establishing accounting information platform and realizing accounting information ＂data from the same source and resource sharing＂ is one of the major tasks proposed in the Ministry-of-Finance Twelfth Five-Year Plan for accounting reform and development. This paper, based on a retrospect review of the development course of China accounting information platform over the past two decades, analyzes the main problems existing in current establishment of accounting information platform, and then proposes some countermeasures concerning who establishes, how to establish and how to utilize China accounting information platform.