基于审计要求的数据传输协议标准化分析-standardization analysis of data transmission protocol based on audit requirements.docxVIP

AbstractWith the rapid development of computer, the accounting computerization level of enterprises continuously improve, while the amount of information and the quality requirement is higher. At the same time, the related softwares and hardwares are constantly updated, the enterprises’ internal system’ establishing time inconsistency within the organization, leading to the heterogeneity application system, gives rise to the enterprise internal information communication difficulties. Because the lacking of enterprises internal accounting application system integration, the financial institutions, the tax authority or auditors’ works is difficult to implement, and formed a data island problem. data island is very adverse to the depth of the enterprise informatization. Different financial software’ output data format is not compatible for quick decision on the ground, at the same time, it will also greatly reduce the utilization rate of financial data.In order to solve this problem our country has successively issued a series of relevant interface standard, including China Software Association Financial and Business Management Branch issued China Financial Software Data Interface Standard in May, 1998, which is the first common norms of our country’s finance and enterprise management software industry; In 2004, Information Technology Accounting Software Data Interface (GB/T 19581-2004) is issued, it is a milestone in audit interface research field; In order to better adapt to the change of accounting standard and the development of the computer, the National Standardization Management Committee approved and promulgated the Financial Information Technology Accounting Software Data Interface (GB/T 24589-2010) in June 30, 2010, the standard began to implement throughout the country on December 1, 2010.Since the implementation of Financial Information Technology AccountingSoftware Data Interface, it has received the accounting software enterprises’ positive respons