【作者】 卢燕；

【导师】 黄正瑞；

【作者基本信息】 暨南大学 ， 会计学， 2003， 硕士

【摘要】 集中财务核算和管理(本文简称集中财务)作为一种基于计算机网络的财务工作组织，不仅企业集团在尝试，而且许多行政事业单位也在热衷推行。本文对集中财务的基本类型与模式进行了探索性研究，在文献研究和实地调研的基础上，笔者对基于局域网和基于远程网的集中财务运作方式以及对环境与软件的要求进行了深入探讨，并对集中财务实践中存在的问题进行了研究并提出相关对策。 本文的研究结论是：(1)集中财务不仅在实践中可行，而且存在深厚的理论基础；(2)集中财务的实行应具备一定的前提条件，包括上级对下级的财务控制权、信息化水平和适度规模等；(3)提出基于局域网的集中和基于远程网的集中各自对环境和软件都存在特殊要求；(4)探讨了集中财务与网络财务、电子商务的关系以及实施的可行性。通过调查分析，笔者针对集中财务中存在的问题，提出几点可行性建议。笔者指出：应加快系统数据接口模块的设计；并建议成熟的软件公司开发出满足本地集中财务或远程集中财务特殊要求的通用行业软件；从技术和管理上加强网络财务的安全防范。更多还原

【Abstract】 As a organization of financial work based on computer network, centralized financial accounting and management is not only tried by many corporation groups ,but implemented by many administrative and institutional units. In this paper, the fundamental models and types of centralized finance were studied. Based on literatures review and investigation, the operation mode and requirements to environment and software of centralized finance based on LAN(local area net) or WAN (wide area net) were discussed intensively, The problems lied in centralized finance were summarized and the suggestions were given.The conclusions were summarized as follows: (1) centralized finance has not only feasibility, but also profound theoretical groundwork; (2) the implementation of centralized finance should have some preconditions, including the financial control of high-up to subordinate, informationization level and moderate size of enterprises; (3) coming up with that centralized finance based on LAN or WAN has respectively especial requirements to environment and software; (4) discussing the relationship of centralized finance with Network-finance and E-commerce, and the feasibility of implementation was discussed too. According to the analysis, a series of suggestions on how to improve the effectiveness of centralized finance implementation were given. It was pointed out that we should quicken the design of system data interface module and suggested the ripe software companies should develop all-purposed industry software which could fulfill the special requirements of centralized finance based on LAN or WAN; the safety precautions to Network-finance should be buildup from technology and management.更多还原