日本云会计服务发展现状及对中国的启示.docVIP

日本云会计服务发展现状及对中国的启示 郑可人 北京物资学院商学院 X 关注成功！ 加关注后您将方便地在 我的关注中得到本文献的被引频次变化的通知！ 新浪微博 腾讯微博 人人网 开心网 豆瓣网 网易微博 摘????要： 会计信息化建设是会计改革与发展的重点, 云会计作为利用云计算技术与理念构建的会计信息化基础设施和服务, 受到了越来越多的关注。目前, 日本云会计服务仍然处于发展的初级阶段, 尽管其起步时间与我国几乎相同, 尽管其同时也面临许多需要解决的问题, 却在某些方面走到了我国前面, 展现出了较好的发展势头, 其中有些做法值得我们借鉴。首先, 云会计服务平台建设实际上是一种市场行为, 由于云计算应用于企业会计服务的市场足够大, 资金和技术力量较为强大的企业可先行发展, 而力量较为薄弱的企业可整合资源, 联合开发;其次, 传统会计软件可逐渐升级为云会计服务, 云会计服务平台建设可从仅仅针对某些客户群体开始, 既节约开发时间和资金成本, 又不妨碍未来的服务升级与多样化发展;其三, 为促进和扶持中小企业发展, 可针对云服务利用出台向中小企业倾斜的政策及措施, 鼓励中小企业积极利用云服务, 着力培养中小企业对云服务的市场需求, 间接促进云服务提供商发展壮大;其四, 单独的云会计服务市场规模有限, 其服务对象将逐渐集中于中小企业, 构建云会计服务平台一定要把握好市场定位。 关键词： 云计算; 云会计; 软件即服务; 企业资源计划; 共享; 作者简介：郑可人 (1965—) , 男, 湖南省江华县人, 北京物资学院商学院副教授, 博士, 主要研究方向为国际会计和成本会计。 基金：北京市教委“商务运作与企业服务创新”平台 (项目编号:0351407800) 的部分研究成果 The Current Development Situation of Japans Cloud Accounting Services and Its Enlightenments for China ZHENG Keren Beijing Wuzi University; Abstract： The construction of accounting informatization is the focus of reform and development in accounting. In promoting the development of accounting informatization, cloud accounting has attracted more attention. Japanese cloud accounting service is still in the primary development stage. Although it has almost the same starting time with our country, Japanese cloud accounting service walks in front of us in some ways. At present, the competition among Japanese cloud accounting service providers is very severe, and the current development situation of them is very good. Thought they are now facing some problems, there are still some experiences we can learn from. First, the establishing of cloud accounting service platform is actually the behaviors of market;enterprises with enough capital and technological forces can go first, and other enterprises should jointly development that by integrating their resources. Second, the traditional accounting software can be upgraded to cloud accounting service starting from targeting at some certain customer groups. Third, to promote and sup