本科生毕业论文《企业财务管理软件甄选研究》.doc

河南财经学院本科生毕业论文 企业财务管理软件甄选研究 姓　　名 学　　号 专　　业 指导教师 2009年月日 摘　要 2006年2月15日，财政部在北京举行会计、审计准则发布会，共颁布了39项会计准则和48项审计准则，并规定于2007年1月1日在境内上市公司。随后会逐步推广到所有公司。随着新准则的实施，将会给实施企业的会计核算体系带来较大影响，国内的企事业单位不同程度地使用了会计电算化系统，因此企业原的会计电算化系统也要面临着新的调整或升级乃至更换。而且新会计准则的落实也很大程度上依靠会计电算化系统软件，软件能否适应新准则将是软件未来一段时间内的发展方向。关键词：  Abstract February 15, 2006, the Ministry of Finance held a conference about accounting and auditing standards in Beijing, 39 accounting standards and 48 auditing standards were issued, and required all national listed companies to implement from 1st of Jan, 2007, and intends to generalize to all companies gradually. The implementation of the new guidelines will bring a greater impact on the accounting system of domestic enterprises, and with the use of computerized accounting, the original system also face the adjustment of upgrade or even replacement. And the implementation of new accounting standards also rely heavily on computerized accounting system software, whether the software can adapt to the new guidelines will be the next step for software development. This requires financial staff to have a capacity of financial software selection. As a financial officer, first of all, should be aware of his company’s current situation, and implement computerization according to local conditions. Financial software is the basis of the implementation of computerization, choosing financial software reasonably is the first step to solve problem. One of characteristics of the new accounting standards tends to be internationalization; this will be the developmental direction of Chinese accountancy. Therefore, we can learn from or even use advanced financial software overseas when selecting financial software. However, should also pay attention to the differences between Chinese and foreign accounting standards. Chinese enterprises should take caution when change accounting software, such as using low-end general-purpose utility or flexible high-end software modules. Key Words: Computeriz