| 建立中国会计电算化间接管理模式的总体设想 |
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| 引用本文： | 袁放建,赵明扬.建立中国会计电算化间接管理模式的总体设想[J].西北大学学报(哲学社会科学版),2004,34(6):73-76. |
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| 作者姓名： | 袁放建 赵明扬 |
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| 作者单位： | 1. 西安交通大学,管理学院,陕西,西安,710049
2. 西北大学,财务处,陕西,西安,710069 |
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| 摘 要： | 伴随着市场经济的发展、我国会计软件市场成熟及信息技术广泛应用于会计工作,尤其是2004年7月1日,我国第一部《行政许可法》开始实施,财政部门现行的会计电算化直接管理模式正面临着巨大的冲击,改革这种直接管理模式势在必行。本文主要依据《行政许可法》的规定,结合我国会计电算化管理的实际,着力阐述我国未来的会计电算化间接管理模式及其制度规范体系,以及单位会计电算化工作如何适应这种新的模式。
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| 关 键 词： | 会计电算化 间接管理模式 会计规范 |
| 文章编号： | 1000-2731(2004)06-0073-04 |
| 修稿时间： | 2004年9月15日 |
On Formulating Indirect Supervision Mode for Computerized Accounting in China |
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| YUAN Fang-jian,ZHAO Min-yang.On Formulating Indirect Supervision Mode for Computerized Accounting in China[J].Journal of Northwest University(Philosophy and Social Sciences Edition),2004,34(6):73-76. |
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| Authors: | YUAN Fang-jian ZHAO Min-yang |
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| Institution: | YUAN Fang-jian~1,ZHAO Min-yang~2 |
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| Abstract: | With the development of market economy, the maturity of accounting software market and the wide use of computerized accounting, particularly with the coming into force of the first Administrative License Law on July 1st 2004, China's current direct management model of computerized accounting is facing the enormous impact. The direct management model has to be reformed. This article expatiates on the future indirect model, the systems and norms of China's computerized accounting supervision and how to adapt to the new model for accounting departments according to the relevant provisions of the Law on Administrative License and current situation of computerized accounting supervision of China. |
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| Keywords: | computerized accounting indirect supervision mode norms of accounting |
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