“云会计”模式在家禽企业的应用研究  

Application of"Cloud Accounting"Model in Poultry Enterprises

作　　者：施永霞[1] 潘亚东[2] SHI Yongxia;PAN Yadong(Jiangsu Vocational Institute of Commerce,Nanjing,Jiangsu 211168;Jiangsu Institute of Poultry Science,Yangzhou,Jiangsu 225125)

机构地区：[1]江苏经贸职业技术学院,江苏南京211168 [2]江苏省家禽科学研究所,江苏扬州225125

出　　处：《中国家禽》2023年第12期119-124,共6页China Poultry

基　　金：江苏经贸职业技术学院科研项目(JSJM2022009);江苏经贸职业技术学院“领军人才培养计划”资助。

摘　　要：为明确“云会计”新型会计模式对家禽养殖场的技术优势和实际应用效果,文章通过社会网络分析法分析文献,找出当前研究的主要关注点,在此基础上从家禽养殖场的视角分析该模式的技术特点和技术类型。通过案例研究法评估不同技术类型在生产应用中的实际效果和存在问题,给出优化建议。结果显示:中小企业“云会计”模式的应用和问题研究是主要的关注点之一,实际应用已在多领域展开;存在两类“云会计”应用模式,定制模式能满足企业财务管理和生产结合的需求,标准模式则仅能一定程度上提高财务便捷性,对生产的适配不够;两种模式均存在会计成本核算方面的缺陷。研究表明“云会计”模式虽需要继续改进,但整体看有全面推广的价值。This paper aimed to clarify the technical advantages and practical application effects of the"cloud accounting"model in poultry farming,and determine whether this model was worth promoting.Through social network analysis,the main fo-cus of current research was identified,and based on this,the technical characteristics and types of this model were analyzed from the perspective of poultry farms.Through case study,the actual effects and problems of different technical types in production ap-plication were evaluated,and optimization suggestions were given.The results showed that the application and problem research of the"cloud accounting"model in small and medium-sized enterprises was one of the main focus areas,and it had been widely applied in various fields.There were two types of"cloud accounting"application models,the customized model could meet the needs of financial management and production integration,while the standard model could only solve financial convenience to a certain extent and was not adaptable enough to production.Both models had defects in a cost accounting.It was suggested that al-though there was room for improvement in this model,it was worth promoting comprehensively.

关 键 词：云会计 家禽企业 全面财务管理 

分 类 号：F713.5[经济管理—市场营销]