英語論文：淺談電子記帳與電子審帳

1、淺談電子記帳與電子審帳論 文 摘 要北京技佳通審有限責任公司總部設(shè)在北京朝陽區(qū)，它是在北京市財政局、北京注冊會計師協(xié)會批準的專業(yè)會計師事務(wù)所。員工由批精通會計、審計業(yè)務(wù)的優(yōu)秀注冊會計師和注冊稅務(wù)師組成，為客戶提供便捷、專業(yè)、多方位的服務(wù)。隨著中國經(jīng)濟環(huán)境的日趨成熟，促進了各行各業(yè)的飛速發(fā)展，與此同時，傳統(tǒng)的手工記賬、審賬工作受到電腦記賬、審賬的沖擊，并正在被其所替代。為了順應(yīng)時代的發(fā)展，也為了抓住新的商機，更是為了公司今后更好的發(fā)展，技佳通審公司決定用全新電子審賬替代傳統(tǒng)的手工審核工作。本論文描述了公司開發(fā)一套全新的電子審賬數(shù)據(jù)采集系統(tǒng)的全過程，新系統(tǒng)通過提高數(shù)據(jù)采集的正確率，加快采集速度，準

2、確、高效的完成數(shù)據(jù)采集工作，為客戶提供更優(yōu)質(zhì)的服務(wù)，在保持現(xiàn)有客戶的同時，進而吸引更多的客戶。本論文首先通過采取對客戶的問卷調(diào)查、swot分析法等研究方法，為開發(fā)新的電子審賬系統(tǒng)找到實現(xiàn)的理論依據(jù)。在充足的理論基礎(chǔ)上，通過項目進度流程表、項目負責人工作日志等方式來確保項目設(shè)計內(nèi)容得到及時調(diào)整并如期完成。最后，在新系統(tǒng)調(diào)試期間，通過使用前后的工作效率及客戶反映來進行評估。在新系統(tǒng)開發(fā)前，經(jīng)過詳細的調(diào)查分析，設(shè)計了切實可行方案。在實施過程中注重實效，在評估時注重客觀。論文中所開發(fā)的新系統(tǒng)使用后，大大提高了數(shù)據(jù)采集的速度及準確率，充分滿足了客戶的要求，減少客戶與事務(wù)所的經(jīng)營成本，達到了雙贏的效果。關(guān)

3、鍵詞： 電子記帳；電子審帳；abstractcapitally audit certified accountant office (beijing) is registered at beijing institute of certified public accountants in 2000. it is settled in beijing chaoyang area. 22 staffs which are proficient at auditing and accounting are main force of company to provide professional,

4、 prompt and convenient services for clients. along with the development and maturity of the investment market of our country, business in all lines has leapt forward. at same time, traditional accounting theory has also meet new challenge. traditional hand-operation accounting and auditing has not o

5、nly impact by e-accounting but almost is gradually replaced by it.for trending changing in new era, also for seizing the opportunities, and rather for future development of office, we decided created a new e-account auditing system to replace hand-operation auditing. the new system was design to gat

6、her data by high-speed acquisition, to raise the accurate rate and increasing the gather speed, and then to provide super service. the main goal of the new system is to attract more new customers, while continuing to satisfy existing customers.we found the theory of the new system though customer su

7、rvey and swot analysis. based on the theory, flowchart and project framework were adopted in the design for implementation and evaluation of the project. at the beginning of developing the new system, we designed actual project according at great deal of investigation. we emphasize practical results

8、 in the actualization process, and attach great importance in evaluating. when the new system implement, it raise the accurate rate and increasing the gather speed, and then provide more super service to satisfy the requirements of client. meanwhile, it can cut down the cost of both client and offic

9、e and achieve double-win results. key words: e-accounting ; e-auditingtable of contents1 description of project problem12 problem analysis22.1 situation analysis of capitally certified accountant office (beijing)2.1.1 physical resources22.1.2 human resources22.1.3 information resources (customer or

10、client profiles)22.1.4 pest analysis32.2 needs analysis of capitally certified accountant office (beijing)32.3 swot profile43 project rationale & biliography53.1 project rationale53.2 bibliography74 project design84.1 project goal and objective84.2 project hypothesis84.3 project design94.3.1 activit

11、ies with time-scale94.3.2 people involved and responsibilities114.3.3 costing cost of equipment: office furniture cost: cost of collection software cost of staff4.3.4 risks analysis people related time related client related134.3.5 manag

12、ement and control135 project proposal135.1 a title 135.2 a three-level outline of project design: 14obtaining higher efficiency through developing a new accounting data collection system in certified accountant office (beijing)introduction capitally audit certified accountant office (beijing) is reg

13、istered at beijing institute of certified public accountants in 2000. it is settled in beijing chaoyang area. 22 staffs which are proficient at auditing and accounting are main force of company to provide professional, prompt and convenient services for clients. along with the development and maturi

14、ty of the investment market of our country, business in all lines has leapt forward. at same time, traditional accounting theory has also meet new challenge. traditional hand-operation accounting and auditing has not only impact by e-accounting but almost is gradually replaced by it.1 description of

15、 project problemi am working in capitally audit certified accountant office as an auditor. the function of an auditor is check and analysis the content of an account of auditee, such as accounting documents, account books, accounting statements, and documents and data relating to the audit items, ch

16、ecking cash, negotiable securities and other property in according with legal requirements, and then submits an audit report. this job would be called collection and analysis of accounting data. the data collection is very important part but it is cumbersome. the job is very demanding and bone-break

17、ing. for improving the quality of work, our office decided to create a new data collection system to increase the rate of collection speed and accurate. therefore, i take the new collection system as the subject for the practical business project design. alone with society developing, a mass of embr

18、yonic entities grow like mushrooms. according to active and relevant law, most entities need audit report. for an office, it is a great thing of having plentiful clients. however, in this situation, how submit an audit report by speedy and accurate is an import issue. in traditional audit working, c

19、ollect and check the content of data using manpower. this piece of work is rather time-consuming. so the automation of date collection and analysis is very important and practical for the office.2 problem analysis2.1 situation analysis of capitally certified accountant office (beijing)2.1.1 physical

20、 resourcescapitally audit certified accountant office (beijing) is registered at beijing institute of certified public accountants in 2000. it is settled in beijing chaoyang area. the major business included audit and assurance, book-keeping services, tax filing, accounting and tax consulting, statu

21、tory auditing and financial training, etc. it is a masterly office with qualifications, as well as employees with rigorous scholarship.2.1.2 human resourcesthe company has 22 staffs, including certified public accountants, accountants, certified tax agents, tax agents, engineers and lawyers. there a

22、re 6 certified public accountants, 5 certified tax agents, 5 accountants, 4 tax agents and 2 lawyers. 90 % of employees is account for undergraduate degree or above with senior or intermediate professional titles. a team of experts are hired in accounting, tax, financial and law annually to solve th

23、e various problems and to supply the professional advises with diversified and complex value-added services.2.1.3 information resources (customer or client profiles)with top quality, suitable prices and efficient service, the office attracted lots clients. according situation of the office, the offi

24、ce targets the middle size of enterprise in all fields as our main clients, including foreign ventures. 2.1.4 pest analysisalong with the development and maturity of the investment market of our country, the government strengthens the supervision, improve and perfect the law system. more and more co

25、mpany needs report from audit agency so as to meet the administration requirement. the auditing reports are required to issue in the regulation limit time, so that speedy and accurate is becoming very important. due to traditional data collection is using manpower, this method need huge human and ma

26、terial resources. it is need long time and no quick result. 2.2 needs analysis of capitally certified accountant office (beijing)considering the actualities of the office, we analyzed the requirements for the new collection system, and then surveyed the clients situation. the main goal is to find ou

27、t the feasibility of implementation. we designed a questionnaire including research the situation of software using in clients, and distributed it to all of our clients. the forms, which were returned from clients, were the best grounds that the new collection system is advisable. according to the s

28、urvey that 100% of the client using accounting software processed their accounts, we call it e-accounts. the e-accounts are the basis of the new collection system. several accounting software have been used, such as king dee, uf soft and a9 accounting. all of those accounting software have been set

29、same account title, meanwhile, all the software could export excel format file out. the principle of new collection system is picking up data from these e-accounts and excel files and created out a file that we necessary. providing e-accounts and excel file, this method is rapid and convenient, and

30、reduced clients running cost. at same time, it could increase working efficiency. 2.3 swot profileaccording the results of situation analysis and needs analysis of the office, we make out the swot profile below:strengthsweaknesses young, knowledge, and energy staff convenient e-accounts and excel fi

31、les rapid internet transmission large number of clients shortage high-quality comprehensive talents security risk in the process of transmissionopportunitiesthreats obligation of new tax collection and management law the tax collection administration encourage and promote e-accounts and e-declaratio

32、n system popularization and ripeness of the internet rivalry for clients in the same field providing the service of inferior quality due to the hostile competitionthe offices ultimate goal is to increase submitting the reports speedy and accurate. to reach the target, the office must solve all of we

33、aknesses and threats. when the office gives full play to the strengths (exploiting potentialities of staff to improve perfect of e-accounts, making a meal of rapid internet transmission to provide best services and most preferential treatment for client), eliminate the weaknesses (solving the proble

34、m of shortage high-quality comprehensive talent, reducing the risk of security in the process of transmission), capitalize the opportunities (rational utilization the tax collection and management law to respond the call of the tax collection administration to promote e-data process system), and sav

35、e from the threats (avoid disorderly competition among the same field) , the office would be have a wide prospect. the main objective of the project is to make sure the initiation factors causing the offices problematic situation. issue research on which soft of operation is a better method. the res

36、earch would ensure that we touch the present client and potential client with our survey. according with the results, the project should focus on providing a profile of the clients, what they need a perfect report, their opinions on the office and the feedback on the services and the instructors of

37、the office. 3 project rationale & bibliography3.1 project rationaleabove all, we should explain the main reason that we created the new data collection system. as rapid spread of internet and information technology in the world, the world economy is turning into digital economy. the emerging and swi

38、ft developing of internet impacts the traditional accounting and makes the digital accounting becoming the general situation. more and more companies have realized and enjoy the benefits of digital accounting, with the result bringing the new data collection system at the top of the agenda to our of

39、fice. yangwensheng(2004) pointed out: “following the emergence of the e-banking, electronic settlement method, and the line of business internationalization, e-business has transformed the way of conducting business and the internet undoubtedly has become the new medium, the new channel and the new

40、transaction platform for enterprises to approach their customers. it is increasingly important to do business events through internet, and accounting business is no longer limited to a region or a country.” as a modern enterprise, financial management and accounting information is an important part

41、of business activity. e-accounting could better show it special advantages when respond to the fluctuation of the market. considering the practical situation, we have basis condition to operating the new collection system. all clients have been made full use of the latest achievement and technology

42、of digital accounting. they also have professional accountants with knowledge of computer and internet. all those have corroborated what wangshuling and dongyanfen said in 2001. they state: “electronic commerce has greatly affected the traditional economic mode, as well as the existing method of mod

43、ern enterprise in the age of electronic commerce and internet.” for most enterprise, the information of operation and management have been transform through electronic form, and realized the digital intelligentize. with those eligible conditions, the new data collection system would be easier suppor

44、ting and accepting by clients.xumingsheng(2004) considered: “ the present accounting software developing have serials harmful trends. first, the developer are excessively accommodating client to neglect relation law. second, the developer imitated sedulously manual operation to lead away from excell

45、ence of computer. third, accounting calculation software are lack control analyst function. finally, blindly chase supper function with resulting that the software has no practical skill.” just because we have a full realization the advantages of e-accounting against the disadvantages, we deem to cr

46、eate the new data collection system the urgent task at present. in our office, young, knowledge, and energy staff hold most part. they could use their professional knowledge to create a practicable and suitable the new accounting law data collection system.3.2 bibliography萬淑玲，董艷芬（2001）互聯(lián)網(wǎng)對財務(wù)會計的影響 引自

47、：山西財政稅務(wù)?？茖W校報，2001年12月總18期第6期/onlineread/onlineread.asp?id=1001461831&suid=egbnbfdhdncbcopibolgemcbcdoipnfp陳萬明，盧惠霞（2003）虛擬會計對現(xiàn)行會計體系的挑戰(zhàn) 引自：現(xiàn)代會計2003年第5期/onlineread/onlineread.asp?id=8776068&suid=de4dbafe9ad20ea3258f0de15b60ac87陸路（2006）電子商務(wù)對傳統(tǒng)財務(wù)會計的影響 引自：廣西電業(yè)2006年09期

48、/onlineread/onlineread.asp?id=23172343&suid=93590b5b8f1ede6ef76a44a314bc6b23楊文勝（2004）淺析網(wǎng)絡(luò)時代對財務(wù)會計的影響 引自：湖北農(nóng)村金融研究2004年07期/onlineread/onlineread.asp?id=10113475&suid=0a74d8905358d82def73ad0e10fe3a4c柴文娟，崔玉文（2002）網(wǎng)絡(luò)會計的特征及信息安全技術(shù)在網(wǎng)絡(luò)會計中的應(yīng)用 引自：應(yīng)用科技2002年第29卷第7期http:/www.c

49、/onlineread/onlineread.asp?id=6567572&suid=913a77ca8a76178fb90e69ae9b8a8c7f徐明升（2004）談財會軟件開發(fā)的不良傾向 引自：中國衛(wèi)生經(jīng)濟2004年10月第10期第23卷/onlineread/onlineread.asp?id=10526798&suid=e1b1d51540968b4a1854caf2bdf96c57李宏偉，殷福剛（2005）淺談會計電算化 引自：經(jīng)濟管理論壇2005年第12期/onlineread/onlin

50、eread.asp?id=15820800&suid=b336d67a804fd5133f0ed786b688adb4雷虹（2006）我國財會軟件的發(fā)展與探索 引自：中國鄉(xiāng)鎮(zhèn)企業(yè)會計2006年06期/onlineread/onlineread.asp?id=21977302&suid=9a5a9e47ca76d488181f7bfbe8a42269吳輝，付得一（2007）財會軟件如何應(yīng)對新會計準則的變化 引自：北京工商大學學報：社會科學版2007年3月第22卷第02期/onlineread/onlineread.asp

51、?id=24288283&suid=7064be6768b90ed7732ecc3975b6893f4 project design4.1 project goal and objectiveconsuming in the process of data collection is the biggest problem we are facing at the present stage. so that we should not only improved data collection processing, but also enhancing the ways data coll

52、ecting. the main goal of this project is focused on the study and improvement of the method of accounting data collection to satisfy and ensure all requirements, which come from great number of clients, are completed on time. this is of great importance for auditing. the objectives are automatiztion

53、 the collection process, removing manual operation.4.2 project hypothesisin order to reach the certain goal, we advise a new data collection system that was inspired by present status. the basic idea is to solve the weak point of manpower auditing, such as long operation time, no quick result, in an

54、 acceptable time through the new data collection system, so as to reach the result of raising working efficiency and grasping new clients.with the informational from surveys, the conditions are ripening that we will enable to build up an automatization data collection system. 100% of our clients hav

55、e been using e-accounting. more than 95% of their accouter proficient with the e-accounting software. when the new automatizaton data collection system carrying out, the paper account books no further use, and our clients need to provide e-accountings only. for our office, we only spent about half a

56、n hour to collect the data of each accounting we need when the new system is available, otherwise it would take one day with manpower. so the new collection system has been successfully developed is the key to raise our working efficiency, as well as to establish long-term business relation with exi

57、sting clients, and to find the new potential clients. when the new collection system achieves the expected effect, we are hopeful that our clients would raise about 30% within half a year.4.3 project design4.3.1 activities with time-scalethe project is performed based on below orders:1) investigate

58、the situation of using e-accounting software in clients2) to summarize the structure and characteristics of all of those e-accounting software3) design the new data collection system4) ask for the e-account from clients5)6)7) 待添加的隱藏文字內(nèi)容2testing the function of new system8) when the new system has come up to the designed standards, we put it into use.to compete the project smoothly, we should have done as below:first, we should investigate the sit