会计数据仓库构建及在财务审计中的应用研究

The construction of accounting data warehouse and its application in financial audit

由于不同的会计核算软件拥有不同的数据结构,数据在不同的会计核算软件之间进行传递就存在着障碍,而会计数据庞大而繁琐,于是会计审计工作进展缓慢且高成本,本文以此为切入点,研究了一种会计数据仓库构建,以及将其应用在财务审计工作中。该方法不仅可以在一定程度上解决会计核算软件之间传递数据障碍问题,并且应用在财务审计工作中,将使得财务审计工作节省更多的时间及人力物力。该方法具有研究意义和使用价值。

Because different accounting software has different data structures,there are obstacles in the transfer of data between different accounting software,and the accounting data is huge and cumbersome,so the accounting audit work is slow and high cost.The page,studied an accounting data warehouse construction,and applied it in financial audit work.This method not only can solve the problem of data barriers between accounting software to a certain extent,but also applies to the financial audit work,which will save the financial audit work more time and manpower.This method has research significance and use value.