【作者】 杨砚峰；

【导师】 孙辉；

【作者基本信息】 大连铁道学院 ， 交通信息工程及控制， 2002， 硕士

【摘要】 上个世纪的七十年代后期和八十年代，随着微型计算机的出现、推广和普及，会计电算化软件得到了突飞猛进的发展，而且会计电算化这个兼跨会计和计算机的行业也日渐成长起来。进入九十年代以后，我国的会计核算体系发生了重大的思想变革，各企业的高级管理层愈来愈重视财务管理工作，而财务部门就把自身的工作重点从以前的会计记账转移到财务管理分析上来，这就对财务软件提出了更高的要求，要求软件必须能够最大程度地减少财务人员的记账工作量，便于他们把更多的时间放到财务分析上来。而材料成本核算分析是财务成本分析中非常重要的一环，因此材料核算系统的好坏就显得至关重要。 材料核算体系在编制上有很多种语言可以选择，本文选择了易于操作、便于维护的Visual Foxpro 6.0语言，在系统的设计过程中本文主要做了以下几方面工作： 1、确立本系统的研究方向，把提高系统可操作性、实现人机对话，加强系统的安全性能，适用于新财务制度作为设计思想的三个基本原则，努力向这个方向发展。 2、把会计核算的手工模型转化为电算化模型。根据会计电算化的特点，建立材料核算微机化模型。 3、对核算系统进行了数据分析和功能分析，做出了总体设计，并得了数据流图和功能结构图，为系统的开发设计打下了坚实的基础，形成了自己的设计思想。更多还原

【Abstract】 With the emergence of microcomputer,the software of accounting by EDP got rapid development,and the EDP accounting trade including accoutancy trade and computer trade also gradually grew up,in the seventies and eighties of the last century. The accountancy checks system in our country took place thinking chance when coming into ninties. The advanced director of each enterprise paid more attention to financial management,and the finance section put the work point on the finance management and analysis instead of previous accountant-recording. So the software of high quality was required. The software should reduce recording work of accountancy. So that they can do more in fmancy analysis. The material cost accounting system is most important one in fmancy cost analysis. So the quality of material accounting system is seemed to be very significance.One have many language to choice that designing material accounting system. This paper choose the Visual Foxpro 6.0 which is easy in operation and conservation. Below several works have been done in system’s design process:1,Establishment the research direction of--this system. Increase the system maneuverability,realize person-machine dialogue. Enhance the system’s safe function,and be applicable to new finance systems. Above three item is basic principles of designs thoughts.2,Convert the handicraft model of accountancy checks to machine-readable model. According to the characteristics of the accounting by EDP,establish the machine- readable model of material checks.3,Analyzed the data and function of the material accounting system,made out the total design,get the data figure and function figure,found the foundations for system designs. Own thinking of design have taken form.更多还原