云会计在中小企业的应用研究

Application Research of Cloud Accounting in Small and Medium Enterprises

本文是在我国高速发展的大数据时代背景下,以梳理云会计的内容、概念、起源,国内的现状为理论基础,首先分析了云会计在中小企业会计信息化过程中应用的意义,如利用云会计对企业关于信息化的管理进行提升;利用云会计对企业成本的管理能力进行提升;利用云会计进一步加强企业信息化的环境建设等。然后,诊断云会计在中小企业会计信息化的应用存在问题,对其应用进行外部环境分析和成本效益分析,得到较为可靠的结论,从而提出了中小企业对云会计发展的应对策略。

Under the background of China’s rapid development of large data era,the content,concept,origin and domestic status of cloud accounting were illustrated.With domestic current situations as the theoretical basis,the significance of cloud accounting applied in the process of accounting informationization of small and mediumsized enterprises was analyzed,for instance,using cloud accounting to enhance the management of enterprise informationization,using cloud accounting to enhance the management ability of enterprise cost,using cloud accounting to further strengthen the environmental construction of enterprise informationization,etc.Problems in the application of cloud accounting in the accounting informationization of small and medium-sized enterprises were diagnosed,external environment and the cost-benefit of its application were analyzed,through which a more reliable conclusion was put forward that the countermeasures for the development of cloud accounting for small and medium-sized enterprises were concluded.