【作者】 茹冲；

【导师】 王文莲；

【作者基本信息】 天津商学院 ， 会计学， 2006， 硕士

【摘要】 信息技术在会计工作中的全面应用,引发了新一轮的会计变革。会计信息化成为会计发展的大趋势,成为推动经济社会发展和变革的重要力量。在我国会计信息化的发展过程中,政府的政策支持和指导起了关键的推动作用。然而,随着会计软件市场的不断完善、用户成熟度的不断提高,需要政府逐渐退出微观管理,以宏观调控为主参与市场经济的运行。在WTO的框架体系下,政府的行为必将受到WTO规则的约束,应该在行政管理机制、内容、范围、方式和手段等方面进行重大变革,以实现与WTO的有效对接。在市场经济体制条件下,我国现行的会计电算化直接管理模式已经不适应新形势发展的需要,需要依据《行政许可法》的精神,切实转变政府职能,建立一种行之有效的会计信息化宏观管理模式。本文采用比较分析法、理论引申法、系统分析法等多种研究方法,从会计信息化的概念及特征入手,通过阐述我国会计信息化的发展演进,由感性认识上升到理性分析中逐步明确政府、行业协会在推进我国会计信息化事业发展中的重要作用。以现阶段我国内外部环境变化为切入点,引用和借鉴经济学和管理学理论为基础,提出了构建基于行业自律管理为中心的会计信息化宏观管理模式,并就我国会计信息化事业管理体制的基本范畴做了深入地阐述。更多还原

【Abstract】 The comprehensive applications of Information Technology for accountingworking have taken a new round of accounting reformation. ComputerizedAccounting has been a trend for accounting developments and an important kind ofpower to drive the development and reformation of economy society. The governmentsupports and guidance have promoted the developing procedure of ComputerizedAccounting in our country. However, with the improvement of the accountingsoftware markets and maturation of customers, the government should graduallyretreat from micro-management to macro-supervision. Within the WTO systems andrules, behaviors of the government will be limited in the rules of WTO. In order tofollow the WTO rules efficiently, the government should reform deeply itsmanagement mechanisms, scopes, ways, methods, etc. China’s current directmanagement mode of computerized accounting has been not fit for the requirement ofnew trends. It’s important to change function of the government and create anefficient macro-supervision mode for Computerized Accounting according to thespirit of code of administration admission. This paper uses various research ways,including of comparison method, system approach, etc. First, this paper analyses theconcepts and characteristics of Computerized Accounting. Then recognize the crucialof the government and industry organization by expounding the history ofComputerized Accounting. Based on the changes of the current situation, bringforward the macro-supervision mode for Computerized Accounting according to theeconomics and management theory, and explains it’s in detail.更多还原