会计信息化下往来核算模式比较研究  

The Comparative Study on the Accounting Model of Accounting Information

作　　者：张冬梅[1] 肖调生[1] ZHANG Dong-mei XIAO Tiao-sheng(Hunan Vocational College of Science and Technology, Changsha 410004,China)

机构地区：[1]湖南科技职业学院,长沙410004

出　　处：《中小企业管理与科技》2017年第8期44-45,共2页Management & Technology of SME

摘　　要：会计信息化环境下往来核算模式在系统初始化设置时就须结合企业信息化应用情况和往来管理控制需要,确定往来核算科目是否配置往来辅助核算;是否需要往来科目受控;应收应付子系统是否简单核算或详细核算。不同的往来核算模式选择,决定企业会计信息化初始设置时账套特点;往来核算流程;往来信息资料提取路径不同。In the accounting information environment, when the system is initialized,the current accounting mode should be combined with the application of enterprise information and the needs of the management and control of the system, to determine whether the current account is configured to assist in the current accounting; whether need to control the current account; accounts receivable subsystem is a simple accounting or detailed accounting. The choice of different current accounting mode determines the characteristics of enterprise accounting information, the current accounting process, access to information extracted from different paths.

关 键 词：会计信息化 核算模式 科目设置 

分 类 号：F275.2[经济管理—企业管理]