今日濟(jì)南代理記賬公司為大家?guī)怼爸袊鴷?jì)信息化30年三臺階”,希望對大家的學(xué)習(xí)和工作有所幫助。
Jinan bookkeeping agency company today to bring us three steps "30 years" China accounting informationization, hopes to be helpful for our study and work.
自上世紀(jì)80年代前后,我國開始探索會計(jì)電算化道路,到1989年財(cái)政部頒布了中國第一個(gè)會計(jì)電算化管理辦法《會計(jì)核算軟件管理的幾項(xiàng)規(guī)定》,再到現(xiàn)在,中國的會計(jì)信息化之路走過了不同尋常的30多年。
Around since the 1980 s, our country began to explore the accounting computerization road, by 1989, the ministry of finance issued the first Chinese accounting computerization management approach "the several provisions of the accounting software management", and then to now, China's road to accounting information through the unusual for more than 30 years.
回望:變革中的30年
“每一個(gè)10年都踏上一個(gè)新臺階!”這或許是對中國會計(jì)信息化最恰當(dāng)?shù)淖⑨尅?br />
"Every ten years set foot on a new step!" This is probably the most appropriate comments on China's accounting information.
得到業(yè)界公認(rèn)的會計(jì)信息化發(fā)展脈絡(luò)是:第一個(gè)階段,從1978年到1988年,這是懵懂的階段,是會計(jì)信息化手段自行研發(fā)與應(yīng)用的10年;第二個(gè)階段,從1988年到1998年,是商品化財(cái)務(wù)軟件揚(yáng)起大旗、諸侯割據(jù)的10年;第三個(gè)階段,從1998年到2008年,是會計(jì)信息化和企業(yè)信息化融合的10年。
Get the industry recognized accounting informationization development is: the first stage, from 1978 to 1978, this phase is ignorant, is accounting informationization means on its own research and development and application of 10 years; The second phase, from 1988 to 1988, is the commercialization of accounting software lift up a banner, governors regime of 10 years; The third phase, from 1998 to 1998, is a 10 years of accounting informationization and enterprise information integration.
這期間,財(cái)政部起到了十分重要的推動(dòng)作用。財(cái)政部會計(jì)司相關(guān)負(fù)責(zé)人告訴《中國會計(jì)報(bào)》記者,財(cái)政部對會計(jì)信息化傾注了大量心血。從制定應(yīng)用發(fā)展規(guī)劃、會計(jì)軟件功能規(guī)范、會計(jì)軟件評審規(guī)則、會計(jì)軟件市場管理,到會計(jì)人員培訓(xùn)、對基層單位會計(jì)信息化工作的指導(dǎo)等諸多方面,財(cái)政部都做了大量工作。
During this period, the Treasury has played a very important role. The relevant person in charge of the ministry of finance accounting department told the Chinese accounting newspaper reporter, the ministry of finance on accounting informatization devoted much effort. From the accounting software of application development planning, functional specifications, review rules of accounting software, accounting software market management, the accounting personnel training and guidance for the work of grass-roots units accounting informationization, many aspects, such as the ministry of finance have done a lot of work.
自20世紀(jì)90年代以來,財(cái)政部相繼啟動(dòng)了以金關(guān)、金卡、金財(cái)、金稅為代表的重大信息化應(yīng)用工程。自1998年以后,財(cái)政部先后出臺了《會計(jì)核算軟件管理的幾項(xiàng)規(guī)定(試行)》《會計(jì)電算化管理辦法》《會計(jì)電算化工作規(guī)范》《關(guān)于大力發(fā)展我國會計(jì)電算化事業(yè)的意見》等多項(xiàng)政策法規(guī),極大促進(jìn)了會計(jì)電算化的推廣普及。
Since the 1990 s, the ministry of finance have launched by Jin Guan, gold card, Jin Cai, gold as a representative of a major informatization project. Since 1998, the ministry of finance has issued "the several provisions of the accounting software management (trial)", "the accounting computerization management method" the accounting computerization work ethic "about developing the opinions of the computerized accounting in China, such as a number of policies and regulations, greatly promoted the popularization of accounting computerization.
事實(shí)上,這不僅為財(cái)務(wù)軟件的應(yīng)用創(chuàng)造了的大量需求,也為我國財(cái)務(wù)信息化相關(guān)行業(yè)的有序競爭制定了規(guī)則。
In fact, it not only created a large demand for the application of financial software, also for the orderly competition of our country's financial informatization related industries made the rules.
“‘會計(jì)電算化’雖然只是一個(gè)普通的專業(yè)術(shù)語,但正是這個(gè)讓人一看即懂的專業(yè)術(shù)語,大大加快了我國財(cái)務(wù)軟件的發(fā)展進(jìn)程?!鄙鲜鲐?fù)責(zé)人表示。
"" the accounting computerization" although just a common terminology, but it is this one is to understand the terminology, greatly accelerate the development of our country's financial software process." The officials said.
東北師范大學(xué)商學(xué)院會計(jì)系副教授胡維剛認(rèn)為,專業(yè)的財(cái)務(wù)軟件在這個(gè)階段得到了快速發(fā)展。這些產(chǎn)品和技術(shù)的快速發(fā)展,讓財(cái)務(wù)軟件從單一的部門級應(yīng)用開始轉(zhuǎn)向企業(yè)級應(yīng)用,也讓財(cái)務(wù)軟件從原來的“貴族化”應(yīng)用發(fā)展成為“平民化”應(yīng)用。
Northeast normal university business school associate professor of accounting Hu Weigang believe that professional financial software got rapid development at this stage. These products and the rapid development of technology to make the financial software from a single departmental application is turning to enterprise applications, also let financial software from the original "aristocratic" developed into "civil" application.
財(cái)務(wù)軟件在產(chǎn)品、技術(shù)、應(yīng)用主體和競爭格局等方面,都發(fā)生了巨大的變化。財(cái)務(wù)軟件不再是昂貴的、配置周期長的應(yīng)用,而是可以低成本、快速實(shí)施的“平民軟件”。
Financial software in product, technology, application, main body and the competitive landscape, etc., are all great changes have taken place. Financial software application is no longer a long expensive, configuration cycle, but can be low cost, rapid implementation of "civilian" software.
時(shí)間回溯到2008年,在我國會計(jì)信息化已經(jīng)在第三個(gè)階段徘徊了10年之際,財(cái)政部果斷指出,大力推動(dòng)會計(jì)信息化向標(biāo)準(zhǔn)化和國際化發(fā)展的時(shí)機(jī)已經(jīng)成熟。隨著2008年11月12日我國會計(jì)信息化委員會暨XBRL中國地區(qū)組織的成立,我國會計(jì)信息化正式邁入了其發(fā)展的第四個(gè)階段。
Time back in 2008, in our country accountant the informationization has wandered the third stage for ten years, the Treasury decisive points out, vigorously promote the development of accounting informationization to the standardization and internationalization are ripe. As on November 12, 2008, our country accountant the informationization committee and XBRL establishment of the organization in China, our country accountant the informationization formally enter the fourth stage of its development.
從厚厚的賬本、密密麻麻的數(shù)字這一典型的手工記賬時(shí)期的場景,到會計(jì)電算化實(shí)現(xiàn)核算會計(jì)業(yè)務(wù)的計(jì)算機(jī)處理,再到今天利用現(xiàn)代信息技術(shù)、處理高度自動(dòng)化、實(shí)現(xiàn)會計(jì)信息資源高度共享,會計(jì)信息化的每一次變革都堪稱飛躍。
From thick books, thickly dotted Numbers the typical scenes of manual accounting period, the accounting computerization of accounting accounting business computer processing, to use modern information technology today, processing, highly automation, realize the accounting information resources sharing, every change of accounting information is a leap.
現(xiàn)狀:信息化應(yīng)用助力財(cái)務(wù)向縱深發(fā)展
隨著會計(jì)信息化的發(fā)展,我國會計(jì)工作迎來了會計(jì)工具方面 的重大變革,紙、筆、算盤、計(jì)算器等傳統(tǒng)會計(jì)工具被信息技術(shù)工具所取代。
With the development of accounting informationization, ushered in the accounting work in our country reform of accounting tools, paper, pen, traditional accounting tool such as the abacus, calculators replaced by information technology tools.
信息化建設(shè)所需的信息數(shù)據(jù)中,財(cái)務(wù)信息所占的比重是最大的。
Information construction in the required information data, financial information share is the biggest of all.
作為每天都在和財(cái)務(wù)軟件打交道的企業(yè)會計(jì)人告訴記者,隨著會計(jì)信息化的深入,信息化不再只是要求會計(jì)人員在計(jì)算機(jī)上重復(fù)手工會計(jì)的工作,而是支持、引導(dǎo)業(yè)務(wù)的升級,管理和服務(wù)的提升。在信息化環(huán)境下,信息化建設(shè)就是用現(xiàn)代信息技術(shù)來裝備財(cái)務(wù)管理。一些傳統(tǒng)財(cái)務(wù)工作被更加便捷的優(yōu)化流程所代替。
As every day in dealing with financial software accounting people told reporters that with the deepening of accounting information, the information is no longer just for accounting personnel to repeat manual accounting work on the computer, but to support and guide the upgrade of the business, management and service improvement. In the information environment, information construction is to use modern information technology to financial management. Some traditional financial work was replaced by the more convenient optimization process.
由此可見,信息化不僅僅是一場新式工具的變革,它還將有助于我國建立起一個(gè)開發(fā)和應(yīng)用信息資源的生產(chǎn)力環(huán)境。
Thus, informatization is not only a change in the new tool, it will also help to set up a development and application of information resources in China the productivity of the environment.
除了企事業(yè)單位會計(jì)工作,會計(jì)師事務(wù)所信息化建設(shè)的要求和標(biāo)準(zhǔn)亦非常明確。
In addition to the enterprise or business the unit accounting work, accounting firm information construction requirements and standards are also very clear.
2006年,中國注冊會計(jì)師協(xié)會開始著手開發(fā)自己的行業(yè)管理信息系統(tǒng),這套貫穿行業(yè)工作“六橫七縱”的立體網(wǎng)絡(luò)管理體系,幫助注冊會計(jì)師行業(yè)加速推進(jìn)信息 化建設(shè)。
In 2006, the Chinese institute of certified public accountants industry started to develop their own management information system, the work through industry "six horizontal seven longitudinal" three-dimensional network management system, and help certified public accountants industry to accelerate the information construction.
展望:期待“下一站”
財(cái)務(wù)信息化已經(jīng)走過了30多個(gè)春秋,造就了以用友、金蝶、浪潮等為代表的中國軟件巨頭。
Financial information has been more than 30 during the spring and autumn, has produced with uf, kingdee, such as wave represented by the software giant in China.
展望下一個(gè)10年,在小微企業(yè)日益成為經(jīng)濟(jì)發(fā)展的重要力量、云計(jì)算和移動(dòng)互聯(lián)網(wǎng)等革命性新技術(shù)撲面而來的時(shí)候,財(cái)務(wù)軟件的應(yīng)用主體、產(chǎn)品技術(shù)、銷售渠道、應(yīng)用模式,甚至產(chǎn)業(yè)的競爭格局都將會發(fā)生全新變化。
Looking forward to the next 10 years, in the small micro enterprise becomes an important factor in the development of the economy, cloud computing and mobile Internet physicality, revolutionary new technologies such as financial software application subject, product technology, sales channels, application model, even the industry's competitive landscape will change new.
“在信息技術(shù)時(shí)代背景下,會計(jì)只有與先進(jìn)的信息技術(shù)手段相結(jié)合,才能充分發(fā)揮會計(jì)的管理職能,才能拓展會計(jì)的信息功能, 才能實(shí)現(xiàn)會計(jì)信息的決策有用目標(biāo),才能提升會計(jì)在企事業(yè)單位和經(jīng)濟(jì)社會中的地位?!必?cái)政部會計(jì)司有關(guān)負(fù)責(zé)人坦言。
"In the era of information technology background, accounting only combined with advanced information technology, in order to give full play to the accounting management functions, to expand the function of accounting information, in order to realize the goal of decision usefulness of accounting information, in order to improve the accounting in the enterprises and institutions and the economic and social status." The ministry of finance accounting department officials said.
財(cái)政部明確提出,力爭通過5-10年乃至更長一段時(shí)間的努力,建立起我國的會計(jì)信息化管理體系。其核心內(nèi)容是推進(jìn)以“健全一個(gè)體系、建立一個(gè)平臺、形成一套標(biāo)準(zhǔn)、打造一支隊(duì)伍、培養(yǎng)一個(gè)產(chǎn)業(yè)”為主要任務(wù)的會計(jì)信息化建設(shè)。
Treasury pointed to by 5 to 10 years or even a longer period of time to build up our country accounting information management system. Its core content is to promote "a sound system, set up a platform, forming a set of standards, to build a team, develop an industry" as the main task of accounting informationization construction.
值得一提的是,會計(jì)信息化建設(shè)是一個(gè)龐大的系統(tǒng)工程,許多認(rèn)識問題、理論問題、實(shí)踐問題都有待于在具體工作中進(jìn)一步探索、總結(jié)、研究和思考。這需要各個(gè)崗位結(jié)合各自的工作實(shí)際,早研究、先試點(diǎn)、多總結(jié)、深探討,逐步形成更多具有指導(dǎo)性的原則意見、具有規(guī)律性的政策主張、具有先進(jìn)性的實(shí)踐經(jīng)驗(yàn)、具有實(shí)用性的咨詢意見以及具有推廣性的市場手段。
It is worth mentioning that the accounting information construction is a huge system engineering, many issues, problems in theory and practice questions are subject to further exploration, summed up in the specific work, study and thinking. This requires each position combined with their own work practice, early research, the first pilot, summarize and more deep, gradually formed more with opinions and guiding principle is regular policy proposals, to be advanced practical experience and practical advice and has a promotional market.
十年磨一劍。如果說過往的30年使中國會計(jì)信息化從襁褓中的嬰兒逐漸成人,那么,今天的中國會計(jì)信息化將會插上網(wǎng)絡(luò)化的翅膀,一飛沖天。
Ten years. If the past 30 years that China's accounting information from infant babies gradually adult, so, today's China will plug in the wings of the network accounting informationization, has gone through the roof.
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