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1、浅谈电子记帐与电子审帐论 文 摘 要北京技佳通审有限责任公司总部设在北京朝阳区，它是在北京市财政局、北京注册会计师协会批准的专业会计师事务所。员工由批精通会计、审计业务的优秀注册会计师和注册税务师组成，为客户提供便捷、专业、多方位的服务。随着中国经济环境的日趋成熟，促进了各行各业的飞速发展，与此同时，传统的手工记账、审账工作受到电脑记账、审账的冲击，并正在被其所替代。为了顺应时代的发展，也为了抓住新的商机，更是为了公司今后更好的发展，技佳通审公司决定用全新电子审账替代传统的手工审核工作。本论文描述了公司开发一套全新的电子审账数据采集系统的全过程，新系统通过提高数据采集的正确率，加快采集速度，准
2、确、高效的完成数据采集工作，为客户提供更优质的服务，在保持现有客户的同时，进而吸引更多的客户。本论文首先通过采取对客户的问卷调查、SWOT分析法等研究方法，为开发新的电子审账系统找到实现的理论依据。在充足的理论基础上，通过项目进度流程表、项目负责人工作日志等方式来确保项目设计内容得到及时调整并如期完成。最后，在新系统调试期间，通过使用前后的工作效率及客户反映来进行评估。在新系统开发前，经过详细的调查分析，设计了切实可行方案。在实施过程中注重实效，在评估时注重客观。论文中所开发的新系统使用后，大大提高了数据采集的速度及准确率，充分满足了客户的要求，减少客户与事务所的经营成本，达到了双赢的效果。关
3、键词： 电子记帐；电子审帐；AbstractCapitally Audit Certified Accountant Office (Beijing) is registered at Beijing Institute of Certified Public Accountants in 2000. It is settled in Beijing Chaoyang area. 22 staffs which are proficient at auditing and accounting are main force of company to provide professional,
4、 prompt and convenient services for clients. Along with the development and maturity of the investment market of our country, business in all lines has leapt forward. At same time, traditional accounting theory has also meet new challenge. Traditional hand-operation accounting and auditing has not o
5、nly impact by E-accounting but almost is gradually replaced by it.For trending changing in new era, also for seizing the opportunities, and rather for future development of Office, we decided created a new E-account auditing system to replace hand-operation auditing. The new system was design to gat
6、her data by high-speed acquisition, to raise the accurate rate and increasing the gather speed, and then to provide super service. The main goal of the new system is to attract more new customers, while continuing to satisfy existing customers.We found the theory of the new system though customer su
7、rvey and SWOT analysis. Based on the theory, flowchart and project framework were adopted in the design for implementation and evaluation of the project. At the beginning of developing the new system, we designed actual project according at great deal of investigation. We emphasize practical results
8、 in the actualization process, and attach great importance in evaluating. When the new system implement, it raise the accurate rate and increasing the gather speed, and then provide more super service to satisfy the requirements of client. Meanwhile, it can cut down the cost of both client and offic
9、e and achieve double-win results. Key words: E-Accounting ; E-AuditingTable of Contents1 Description of Project Problem12 Problem Analysis22.1 Situation Analysis of Capitally Certified Accountant Office (Beijing)2.1.1 Physical resources22.1.2 Human resources22.1.3 Information resources (customer or
10、client profiles)22.1.4 PEST analysis32.2 Needs Analysis of Capitally Certified Accountant Office (Beijing)32.3 SWOT Profile43 Project Rationale & Biliography53.1 Project Rationale53.2 Bibliography74 Project Design84.1 Project Goal and Objective84.2 Project Hypothesis84.3 Project Design94.3.1 Activit
11、ies with time-scale94.3.2 People involved and responsibilities114.3.3 Costing114.3.3.1 cost of equipment:114.3.3.2 office furniture cost:114.3.3.3 cost of collection software114.3.3.4 cost of staff4.3.4 Risks analysis124.3.4.1 People related124.3.4.2 Time related124.3.4.3 Client related134.3.5 Manag
12、ement and control135 Project Proposal135.1 A title 135.2 A three-level outline of project design: 14Obtaining Higher Efficiency through Developing a New Accounting Data Collection System in Certified Accountant Office (Beijing)Introduction Capitally Audit Certified Accountant Office (Beijing) is reg
13、istered at Beijing Institute of Certified Public Accountants in 2000. It is settled in Beijing Chaoyang area. 22 staffs which are proficient at auditing and accounting are main force of company to provide professional, prompt and convenient services for clients. Along with the development and maturi
14、ty of the investment market of our country, business in all lines has leapt forward. At same time, traditional accounting theory has also meet new challenge. Traditional hand-operation accounting and auditing has not only impact by E-accounting but almost is gradually replaced by it.1 Description of
15、 Project ProblemI am working in Capitally Audit Certified Accountant Office as an auditor. The function of an auditor is check and analysis the content of an account of auditee, such as accounting documents, account books, accounting statements, and documents and data relating to the audit items, ch
16、ecking cash, negotiable securities and other property in according with legal requirements, and then submits an audit report. This job would be called collection and analysis of accounting data. The data collection is very important part but it is cumbersome. The job is very demanding and bone-break
17、ing. For improving the quality of work, our Office decided to create a new data collection system to increase the rate of collection speed and accurate. Therefore, I take the new collection system as the subject for the practical business project design. Alone with society developing, a mass of embr
18、yonic entities grow like mushrooms. According to active and relevant law, most entities need audit report. For an Office, it is a great thing of having plentiful clients. However, in this situation, how submit an audit report by speedy and accurate is an import issue. In traditional audit working, c
19、ollect and check the content of data using manpower. This piece of work is rather time-consuming. So the automation of date collection and analysis is very important and practical for the Office.2 Problem Analysis2.1 Situation Analysis of Capitally Certified Accountant Office (Beijing)2.1.1 Physical
20、 resourcesCapitally Audit Certified Accountant Office (Beijing) is registered at Beijing Institute of Certified Public Accountants in 2000. It is settled in Beijing Chaoyang area. The major business included audit and assurance, book-keeping services, tax filing, accounting and tax consulting, statu
21、tory auditing and financial training, etc. It is a masterly Office with qualifications, as well as employees with rigorous scholarship.2.1.2 Human resourcesThe company has 22 staffs, including Certified Public Accountants, Accountants, Certified Tax Agents, Tax Agents, engineers and lawyers. There a
22、re 6 Certified Public Accountants, 5 Certified Tax Agents, 5 Accountants, 4 Tax Agents and 2 lawyers. 90 % of employees is account for Undergraduate degree or above with senior or intermediate professional titles. A team of experts are hired in accounting, tax, financial and law annually to solve th
23、e various problems and to supply the professional advises with diversified and complex value-added services.2.1.3 Information resources (customer or client profiles)With top quality, suitable prices and efficient service, the office attracted lots clients. According situation of the office, the offi
24、ce targets the middle size of enterprise in all fields as our main clients, including foreign ventures. 2.1.4 PEST analysisAlong with the development and maturity of the investment market of our country, the government strengthens the supervision, improve and perfect the law system. More and more co
25、mpany needs report from audit agency so as to meet the administration requirement. The auditing reports are required to issue in the regulation limit time, so that speedy and accurate is becoming very important. Due to traditional data collection is using manpower, this method need huge human and ma
26、terial resources. It is need long time and no quick result. 2.2 Needs Analysis of Capitally Certified Accountant Office (Beijing)Considering the actualities of the Office, we analyzed the requirements for the new collection system, and then surveyed the clients situation. The main goal is to find ou
27、t the feasibility of implementation. We designed a questionnaire including research the situation of software using in clients, and distributed it to all of our clients. The forms, which were returned from clients, were the best grounds that the new collection system is advisable. According to the s
28、urvey that 100% of the client using accounting software processed their accounts, we call it E-accounts. The E-accounts are the basis of the new collection system. Several accounting software have been used, such as King Dee, UF soft and A9 Accounting. All of those accounting software have been set
29、same account title, meanwhile, all the software could export Excel format file out. The principle of new collection system is picking up data from these E-accounts and Excel files and created out a file that we necessary. Providing E-accounts and Excel file, this method is rapid and convenient, and
30、reduced clients running cost. At same time, it could increase working efficiency. 2.3 SWOT ProfileAccording the results of situation analysis and needs analysis of the Office, we make out the SWOT profile below:StrengthsWeaknesses Young, knowledge, and energy staff Convenient E-accounts and Excel fi
31、les Rapid internet transmission Large number of clients Shortage high-quality comprehensive talents Security risk in the process of transmissionOpportunitiesThreats Obligation of New Tax Collection and Management Law The Tax Collection Administration encourage and promote E-accounts and E-Declaratio
32、n System Popularization and ripeness of the Internet Rivalry for clients in the same field Providing the service of inferior quality due to the hostile competitionThe Offices ultimate goal is to increase submitting the reports speedy and accurate. To reach the target, the Office must solve all of we
33、aknesses and threats. When the Office gives full play to the strengths (exploiting potentialities of staff to improve perfect of E-accounts, making a meal of rapid internet transmission to provide best services and most preferential treatment for client), eliminate the weaknesses (solving the proble
34、m of shortage high-quality comprehensive talent, reducing the risk of security in the process of transmission), capitalize the opportunities (rational utilization the Tax Collection and Management Law to respond the call of the Tax Collection Administration to promote E-data process system), and sav
35、e from the threats (avoid disorderly competition among the same field) , the office would be have a wide prospect. The main objective of the project is to make sure the initiation factors causing the offices problematic situation. Issue research on which soft of operation is a better method. The res
36、earch would ensure that we touch the present client and potential client with our survey. According with the results, the project should focus on providing a profile of the clients, what they need a perfect report, their opinions on the office and the feedback on the services and the instructors of
37、the office. 3 Project Rationale & Bibliography3.1 Project RationaleAbove all, we should explain the main reason that we created the new data collection system. As rapid spread of Internet and information technology in the world, the world economy is turning into digital economy. The emerging and swi
38、ft developing of Internet impacts the traditional Accounting and makes the digital Accounting becoming the general situation. More and more companies have realized and enjoy the benefits of digital Accounting, with the result bringing the new data collection system at the top of the agenda to our Of
39、fice. Yangwensheng(2004) pointed out: “following the emergence of the E-Banking, electronic settlement method, and the line of business internationalization, E-business has transformed the way of conducting business and the internet undoubtedly has become the new medium, the new channel and the new
40、transaction platform for enterprises to approach their customers. It is increasingly important to do business events through Internet, and accounting business is no longer limited to a region or a country.” As a modern enterprise, financial management and accounting information is an important part
41、of business activity. E-accounting could better show it special advantages when respond to the fluctuation of the market. Considering the practical situation, we have basis condition to operating the new collection system. All clients have been made full use of the latest achievement and technology
42、of digital Accounting. They also have professional accountants with knowledge of computer and Internet. All those have corroborated what Wangshuling and Dongyanfen said in 2001. They state: “Electronic Commerce has greatly affected the traditional economic mode, as well as the existing method of mod
43、ern enterprise in the age of electronic commerce and Internet.” For most enterprise, the information of operation and management have been transform through electronic form, and realized the digital intelligentize. With those eligible conditions, the new data collection system would be easier suppor
44、ting and accepting by clients.Xumingsheng(2004) considered: “ The present accounting software developing have serials harmful trends. First, the developer are excessively accommodating client to neglect relation Law. Second, the developer imitated sedulously manual operation to lead away from excell
45、ence of computer. Third, accounting calculation software are lack control analyst function. Finally, blindly chase supper function with resulting that the software has no practical skill.” Just because we have a full realization the advantages of E-accounting against the disadvantages, we deem to cr
46、eate the new data collection system the urgent task at present. In our Office, young, knowledge, and energy staff hold most part. They could use their professional knowledge to create a practicable and suitable the New Accounting Law data collection system.3.2 Bibliography万淑玲，董艳芬（2001）互联网对财务会计的影响 引自：山西财政税务专科学校报，2001年12月总18期第6期http:/ 引自：现代会计2003年第5期http:/ 引自：广西电业2006年09期http:/ 引自：湖北农村金融研究2004年07期http:/ 引自：应用科技2002年第29卷第7期http:/ 引自：中国卫生经济2004年10月第10期第23卷http:/