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电算化会计信息系统的开发是一项复杂的工程,开发失败在所难免.通常衡量开发是否成功的标准可以概括为以下几个方面:首先,电算化会计信息系统应该尽可能准确地满足用户的需求,实现开发的初衷,在系统功能、数据的逻辑要求、系统的性能(包括合法性、可靠性、灵活性、易用性)方面满足用户的愿望;其次,在其他条件不变的情况下,系统的总费用,包括开发过程中的费用和投入使用后运行、维护的费用,应该是最低的;第三,电算化会计信息系统的开发进度应该控制在预先计划的时间范围之内,开发的总费用不应突破预算额.一般可以认为,电算化会计信息系统的开发如果达到了以上三个方面的标准,是成功的;反之则是失败的.从国内外的实践来看,真正达到以上三个方面标准的是不多的,大约占8%左右.失败的原因是多方面的,笔者认为主要有以下这些:
The development of computerized accounting information system is a complicated project, and the failure of development is inevitable.Usually the standard to measure the success of development can be summarized as follows: Firstly, the computerized accounting information system should satisfy as accurately as possible The needs of users and the original intention of realizing the development, the user’s wishes are satisfied in terms of system functions, logical requirements of data and system performance (including legitimacy, reliability, flexibility and ease of use). Secondly, under other conditions unchanged The total cost of the system, including the cost of the development process and the cost of operation and maintenance after it is put into operation, should be the lowest. Thirdly, the development progress of the computerized accounting information system should be controlled within the pre-planned time range Within the total cost of development should not exceed the budget.Generally can believe that the development of computerized accounting information system if the above three aspects of the standard is successful, otherwise it is a failure.From the practice at home and abroad See, the real standards to achieve the above three is not much, about 8% .The reason for the failure is multifaceted, I think mainly the following: