会计网络化的实施研究

Research on Implementation of Accounting Network

会计电算化发展至今 ,由于功能单一、缺乏系统性以及会计信息系统之间缺乏协作 ,已不能满足企业的需要。首先 ,从国际环境、国内经济发展、财务管理和监督等三个方面指出实施会计网络化是我国企业的必然选择 ;其次 ,从技术和理论两方面研究了实施会计网络化的现实可行性 ;最后 ,以广西电力有限公司为例 ,说明实施会计网络化的背景、实时查询系统和FMIS在会计上的应用。

Today's computerized accounting cannot meet the needs of companies, because of its single function, lack of systematicness and cooperation with accounting information system. Accounting network is the future of traditional computerized accounting. Firstly, implementation of accounting network is necessary for adapting the international environment, for improving the development of domestic economy, for intensifying accounting management and accounting supervision. Secondly, technically and theoretically accounting network is practicable and usable. Guangxi Electric Power Company is taken as example to illustrate the needs for background to implement accounting network, the application of real-time remote inquiry system and FMIS in accounting.