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当前,我国会计电算化事业发展中的一个突出问题是:会计核算软件使用单位各自为战,自行研制开发。这种低水平大量重复开发,严重浪费了人力、物力和财力。解决这个问题的关键,是切实贯彻执行财政部最近颁发的《会计核算软件管理的几项规定(试行)》(以下简称《规定(试行)》),认真抓好商品化会计核算软件的评审,大力促进社会主义会计核算软件商品市场的形成和不断发展完善。商品化会计核算软件的评审是一项新工作,没有模式可循,可供直接拿来使用的经验也不多,如何科学、有效、规范地做好这项工作,是一个值得很好深入研究和解决的问题。笔者有机会参加了财政部组织的对“先锋”CP——800通用财会软件系统和“用友”通用会计核算软件的评审,对评审工作有一些体会。现不惴浅薄,谈出来就教于大家。
At present, one of the outstanding problems in the development of China’s accounting computerization business is that the units that use accounting software fight against each other and develop their own. Such a low level of repeated development of a large number of serious waste of manpower, material and financial resources. The key to solve this problem is to earnestly implement the “Ministry of Finance recently issued a few provisions of the accounting software management (Trial)” (hereinafter referred to as “Provisions (Trial)”), pay close attention to the commercialization of accounting software review, Vigorously promote the formation and continuous development and improvement of the socialist commodity accounting software commodity market. Evaluation of commercial accounting software is a new job, there is no model to follow, there is not much experience available for direct use, how to do this work scientifically, effectively and properly is a well-deserved study And solve the problem. The author has the opportunity to participate in the assessment organized by the Ministry of Finance on the “Pioneer” CP - 800 general accounting software system and the “UFIDA” general accounting software, and has some experience in the assessment work. Now ominous, talked about to teach everyone.