云会计在会计实务应用中存在的问题及对策思考  

Problems and Countermeasures on the Application of Cloud Accounting in Accounting Practice

作　　者：陈琪[1] 杨翔翔[1] 

机构地区：[1]郑州大学商学院,河南郑州450001

出　　处：《湖南财政经济学院学报》2015年第3期41-45,共5页Journal of Hunan University of Finance and Economics

基　　金：河南省社科联项目"政府会计信息质量改进与地方政府债务管理优化研究"(项目编号:SKL-2013-3625)

摘　　要：作为未来会计信息化发展的新趋势,云会计推动了会计信息化管理建设,提高了会计核算效率。但随着云会计在会计实务中的应用,一些弊端随之出现。阐述研究现状基础上,对云会计在会计实务中存在的问题进行深入分析,提出加强理论研究、颁布相关法律法规,提高新模式下会计从业人员的素质和云会计的应用安全,加强内部控制,完善审核方法等应对思路。As a new trend in the future development of accounting information, cloud accounting has promoted the construction of accounting information management, and improved the efficiency of accounting But with cloud accounting application in accounting practice, a number of drawbacks began. This paper describes the research status on the basis of accounting practices in cloud accounting problems in depth analysis, and proposes to strengthen the theoretical study, the promulga- tion of relevant laws and regulations, the new model to improve application security quality accounting practitioners and cloud accounting strengthen internal controls, improve the response to the idea auditing methods.

关 键 词：云会计 会计实务 问题对策 

分 类 号：F234[经济管理—会计学]