我国管理型会计软件功能设计研究  

Chinese Administrative Accounting Software: Function Design Research

作　　者：李守明[1] 董琼慧[1] 张新朝[1] 

机构地区：[1]武汉大学商学院,湖北武汉430072

出　　处：《武汉大学学报（人文社会科学版）》2000年第5期685-687,共3页

摘　　要：核算型会计软件存在保存数据不全 ,重核算轻分析和核算与业务分离以及不易审计的局限性。急需研究开发管理型会计软件 ,管理型会计软件应实现核算、分析、控制一体化和会计核算与业务管理的协调 ,并尽量满足审计的要求 ,使我国会计软件上一个新台阶。The calculating account software was some limitations. The data being kept is incomplete. Too much attention is paid to calculating while analysis is underestimated. And it is had to audit. We need the R&D administrative account software urgently. The administrative account software should integrate calculating, analysis and control. It should also coordinate account calculating with business management and meet the needs of audit messily. Then Chinese account software can achieve a new step.

关 键 词：功能设计 中国 核算型会计软件 管理型会计软件 

分 类 号：F232[经济管理—会计学]