【作者】 陈虹；

【导师】 王继成； 夏守长；

【作者基本信息】 同济大学 ， 软件工程， 2006， 硕士

【摘要】 为了贯彻国家 务总局提出的“科技加管理”的治税思想,应对经济全球化发展过程中越来越多的企业应用电算化会计信息系统进行会计核算和管理的需要,运用计算机技术进行税务稽查查帐的提出和税务稽查查帐系统的开发,不仅仅是税务稽查手段上的突破和改革,更重要的是改变了人们的管理理念。作为数字化稽查重要组成部分的查帐软件不仅可以填补稽查过程中计算机监控的空白,而且可以大幅度提高了税务稽查的准确度,最大限度地减少了税收流失。“税务稽查查帐系统”的开发和推广应用,将填补国内税务稽查计算机查帐的空白,实现由人工查帐向智能化电脑查帐的飞越,是税务管理领域中稽查手段的一次革命。 本论文首先介绍了税务查帐系统的概念及其应用前景。在介绍税务查帐系统和其开发平台J2EE的同时给出了一个自己独立开发,针对广泛使用的用友U8软件的税务查帐系统。利用软件强大的分析功能,提高稽查工作的科学性和针对性,并提供实时的税务查询统计功能,为稽查人员提供方便。此稽查支持系统可以直接提取财务软件的有效数据,重新组合生成凭证、总帐及明细帐。并且通过税务理论依据查找出可疑数据,帮助审计人员有针对性地进行稽查工作。本论文的后半部分是关于此产品的分析实现以及应用介绍。重点:强大的数据采集、数据集中共享、多层次、交互式的职能查帐以及自动化工作底稿编制等。 本文最后对目前已完成的基于J2EE的税务查帐系统的优点和需进一步改进之处进行了简单的分析,并对全文做了总结和展望。更多还原

【Abstract】 In order to carry out the science-technology and management tax inspection thought proposed by the general national tax bureau and to meet the need of the more and more enterprises apply the electric-computation accounting information syatem to carray out the accounting access and management in the process of ecnomy whole world development, the proposal of using computer technology to inspect tax and the development of tax inspection system not only are the breakthrough and reformation of tax inspection methods, but also more important are changing the management belief of people. The tax inspection software as the digidal tax inspection important component, not only can fill in the gaps in the computer tax inspection, but also make a flight across the artificial tax inspection to intelligent computer tax inspection, is the tax inspection method revolution in the iield of tax management.This paper first introduces the definition am’ development trend of tax-check. The definition includes the basic tax-check system and its develop platform—J2EE,and discusses in detail the design and achieving methods of tax-check model, which base on the most popular finance software Yongyou U8. It improve the check work more scientific and to the question. By its powerful analysis function, this software enhances its logic and pertinency in inspection function, and it also provide a Statistic function for its real time tax query. The software users will find that much more convenient. This inspection function can directly quote efficient data from financial software, and reform its voucher, general ledger, detailed ledger. Then find its questionable data and help the inspectors do the inspecting work more pertinent. The second half of this paper is about this software’s analysis realization and application.Some simple analysis is taken on the Tax Inspection Software System Based on J2EE which has been completed for its advantage or those parts need to be improved, and sum up the content and prospect the future.更多还原