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在我国目前的中小企业中,存在着资金少,缺少较为专业的IT人才,那么如何既能降低成本,又能提高效率地实施会计信息化,来应对未来发展的社会。会计信息作为企业财务管理中的核心,伴随知识信息全球化的发展,如何实现云会计背景下的企业会计信息化发展成为了诸多研究学者所重点关注的问题。然而,由于受到资金、技术以及专业人员等多种因素的影响,目前我国仍有许多企中小型企业出现了会计信息化发展缓慢的主要问题,这不仅不利于企业的市场占有率提升,同时也将阻碍企业的长期发展。本文着重在阐述云计算的本质、服务模型和分类,通过对云会计的含义和体系结构进行系统性的研究,进而提出了我国企业在云会计背景下具备的主要优势,明确了企业在使用云会计必备的条件。
In China’s current small and medium enterprises, there are less funds, the lack of more professional IT talent, then how to reduce costs, but also improve the efficiency of accounting information to deal with the future development of society. Accounting information as the core of enterprise financial management, with the globalization of knowledge and information, how to realize the development of enterprise accounting information in the background of cloud accounting has become the focus of many researchers. However, due to the influence of many factors, such as capital, technology and professionals, there are still many enterprises in our country which have slow development of accounting informatization. This is not only not conducive to the improvement of the market share of enterprises, Will hinder the long-term development of enterprises. This article focuses on the essence, service model and classification of cloud computing. By systematically studying the meaning and architecture of cloud accounting, this paper puts forward the main advantages that Chinese enterprises have in the background of cloud accounting, Accounting necessary conditions.