Accounting Information.ppt
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1、Accounting Information,Introduction to Accounting Information The applications of accounting software The development technique of accounting software The analysis and design of AI system,Accounting Information,了解会计信息化基本概念 To learn the basic concept of AI 了解会计信息化基本内容 To learn the basic theory of AI
2、了解会计软件基本知识To learn the basic theory of accounting software,学习目的与要求 Learning purpose and requirements,教学内容 Teaching Directions,会计信息化 Accounting Informatization,第一部分 会计信息化基本概念 The basic concepts of AI会计信息化的提出The origin of AI会计信息化的演变The evolvement of AI会计信息化的定义The definition of AI会计信息化的发展The developmen
3、t of AI,内 容,1-1.1会计信息化概念,“会计电算化”一词是1981年中国会计学会在长春一汽召开的专题讨论会上提出来的。通俗地讲就是计算机在会计工作中的应用。“会计信息化 ”,这一概念是1999年4月,深圳市财政局与深圳金蝶软件科技有限公司在深圳举办的“新形势下会计软件市场管理研讨会暨会计信息化理论专家座谈会”上提出的。 会计信息化是将会计信息作为管理信息的资源,全面运用以计算机、网络和通信为主的信息技术对其进行获取、加工、传输、存储、应用等处理,为企业经营管理、控制决策和社会经济运行提供充足与适时的信息;是会计电算化顺应信息化发展对传统会计进行变革的必然结果;是与手工会计环境相对应
4、的一个概念。,1-1.1 The concept of AI,The concept of computerized accounting was originated in a special colloquium which was held by Accountants Association of China in Changchun, 1981. Generally speaking, it refers to the application of computers in accounting affairs.The concept of AI, was put forward o
5、n a colloquia named “new situation of accounting software market, accounting information management seminar-cum-theory expert forum“ held by the Shenzhen Municipal Finance Bureau and the Shenzhen Kingdee Software Technology Co., Ltd in Shenzhen, April 1999.The accounting information is treated as a
6、management information resource in AI, and through the comprehensive use of computer, networking and communications-based information technology, it can conduct their acquisition, processing, transmission, storage, application processing, enterprise management, control and decision-making in order t
7、o provide adequate and timely information; it is the development of computerized accounting information comply with the accounting for changes in the traditional corollary; it is with manual accounting environment, corresponding to the concept.,1-1.2会计信息化的发展,1998年至今:管理型财务软件不断发展,进入ERP时代1993年到1998:核算型
8、会计软件得以推广1988年到1993年:形成商品化会计软件市场1977年到1988年:在国家支持下开始探索和实验,企事业单位中的普及趋势不可逆转。 向“管理一体化”方向扩展 ,会计电算化正成为会计信息化。 单位会计信息化与行业会计信息化相互渗透,相互促进。 软件技术与管理组织措施日趋结合。 与手工会计制度溶合为一体的信息化会计制度体系将全面形成。 计算机审计将由绕过计算机审计向穿透计算机审计发展。,发展历程,发展趋势,核算型,推广,起步,管理型,1-1.2 The development of AI,1998 to present: The continuous development of
9、managed financial software, entering into the ERP era1993 to 1998: Accounting-based accounting software was promoted.1988 to 1993: The formation of commercial accounting software market1977 to 1988: Began to explore and experiment under the states support,The popularity of the trend in enterprises a
10、nd institutions is irreversible. With the expansion of “Management Integration“, computerized accounting is becoming accounting information. Units of accounting information with industry-oriented and accounting information are mutually penetrating and reinforcing. Software technology and management
11、increasingly integrate organizational measures. Manual accounting system with the fusion of information technology as a whole system of accounting system will be fully formed. Computer Audit will be changed from bypassing the computer audit to penetrating the computer audit.,Development history,Deve
12、lopment Trend,Accounting,Popularity,Origin,Management,第一部分 会计信息化基本概念The basic concepts of AI 第二部分 会计信息化基本内The basic elements of AI开展信息化的基本条件The basic conditions for carrying out information开展信息化的资金运用The use of information technology resources开展信息化的主要内容The main elements for carrying out information t
13、echnology,内 容,1-2.1开展会计信息化的基本条件,基本条件,人员准备,转变思想观念,搞好基础工作,其他准备,资金准备,会计信息化人才的引进和员工的再培训,尤其是单位领导的观念,健全内部控制和流程的优化,原始凭证和初始资料的整理,1-2.1 The basic requirements for carrying out accounting information,Fundamental conditions,Staff Preparation,Change ideas and conception,Improve the basic work,Other preparation,
14、Capital reserve,The introduction of accounting information personnel and staff re-training,Especially the conception of leaders,Better internal control and process optimization,Clean the original documents and initial information up.,1-2.2会计信息化资金应用情况,1-2.2 Application of accounting information resou
15、rces,1-2.2会计信息化资金应用情况,可行性和规划,计划和建立会计信息系统,建立组织和管理系统,会计信息化的可行性研究 :主要针对组织、技术、经济三方面的可能性和经济性 会计信息化规划 :所要达到的目标,以及如何有效地、分步骤实现这个目标而作的规划 。,编制实施计划 :根据确定的规划,确定人力、物力、财力的具体安排和工作的时间表。 建立会计信息化系统 :组织人力、财力、物力,建立电算化的会计系统。,建立会计信息化后的组织与管理体系 :信息化后单位组织机构的调整,包括各项职能、职责的重新划分和流程的优化完善。,1-2.2 Application of accounting informat
16、ion resources,Feasibility ad Planning,Plan and the establishment of accounting information system,The establishment of the organization and management systems,The study of the feasibility of accounting information: The main targeted organizational, technical and economic aspects of the possibility a
17、nd economy Planning for Accounting Information : The planning for the objectives to be achieved and how effectively, step by step to achieve this goal.,The preparation of implementation plan: According to the established plan, determine the human, material and financial resources of the specific arr
18、angements and work schedule. The establishment of accounting information systems: organization of human, financial and material resources, the establishment of computerized accounting systems.,The organization and management systems after the establishment of accounting information: the adjustments
19、of information-based unit of organizations, including the functions, responsibilities, re-classification and process optimization improved.,Feasibility and Planning,第一部分 会计信息化基本概念The basic concepts of AI 第二部分 会计信息化基本内容The basic elements of AI 第三部分 会计软件概述Accounting Software Overview 会计软件定义与分类 Definit
20、ion and classification of accounting software 会计软件子系统介绍 Introduction of accounting software systems 会计软件业务处理流程 Accounting software business processes,内 容,1-3.1会计软件定义与分类 Classification Accounting Software,会计软件:是指专门用于完成会计工作的计算机软件,会计软件是会计信息系统的核心。Accounting Software: is dedicated to the completion of ac
21、counting computer software, it is the core of the accounting information system.,1-3.1分类会计软件,网络结构会计软件:是指能够在网络环境下运行并能够进行多用户数据共享的会计软件。,单机结构会计软件:是将会计软件的所有模块的运行程序和数据库共存在一台计算机中。,专用会计软件:又称为定点开发会计软件,它是指仅适应于个别单位会计业务处理的会计软件。通常由企业针对自身的会计核算和管理特点而自行开发或委托他人开发研制。,管理型会计软件:是利用会计核算业务提供的信息以及其他生产经营活动资料,采用各种管理模型、方法,对经营
22、状况进行分析和评价,具有事前预测、事中控制和辅助决策功能的会计软件。,通用会计软件:是指在一定范围内适用的会计软件。又分为全通用会计软件和行业通用会计软件。,核算型会计软件:是指专门用于完成会计核算工作的会计软件,主要完成会计核算的电算化。,1-3.1 Classification Accounting Software,Network accounting software: that can run in a networked environment and the data be able to shared by multi-users.,Stand-alone accounting
23、 software: Its the module of accounting software and databases running programs co-existly on a computer.,Special Accounting Software: accounting software, also known as designated development, it is only adapted to the individual units of accounting software accounting business processes. Usually b
24、y enterprises for their own accounting and management characteristics of self-developed or commissioned developed,Managerial Accounting Software: is the use of accounting information provided by businesses as well as other production and business activity data, using a variety of management models,
25、methods, analysis and evaluation of business conditions, with the prior forecast, things in the control and support decision-making function of accounting software .,General Accounting Software: refers to a certain extent the applicable accounting software. Further divided into general-purpose accou
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