企业会计电算化中存在的问题及对策

随着企业组织规模的大型化、企业管理的高效化及全球经济的一体化,我国的会计电算化工作面临着新的矛盾、新的竞争、新的选择。政府、会计软件公司和企业应发挥各自的作用,共同努力,积极推进我国的会计电算化事业,为知识经济时代我国企业的发展奠定坚实的基础。     

采用电脑横机开发全成形针织提花鞋面

采用16.7 tex(150 D)涤纶低弹纱线和16.7 tex涤纶全熔热熔丝,在国产必沃A252C型电脑横机上编织全成形针织提花鞋面。从电脑横机特点、编织原理、原料选择、织物密度设置、设备编织参数设置、编织工艺设计、制版设计、压烫定形等方面,详细介绍全成形针织提花鞋面的编织工艺和制版设计过程。开发的鞋面成形率高、透气、舒适、合脚,工艺制版设计方法简单易懂,为针织鞋面设计和相关产品的开发及生产加工提供参考。     

税控财务软件与税收稽查决策支持系统的接口实现

本文讨论了在新的税收征管的要求下,使传统的财务软件具备支持产查帐征收的功能,着重介绍了税控财务软件与税收稽查决策技术系统之间的接口的实现,对未来计算机税收征管查软件系统作了有益的探讨。     

HFC网络计费管理的分析与研究

对ＨＦＣ网的Ｉｎｔｅｒｎｅｔ服务计费机制进行了分析和设计,讨论了针对ＨＦＣ网的用户接入特点,分析了计费系统中的一些关键问题和难点,从而提出解决方法。     

会计实验教学中的创新

会计实验是适应时代和现实需要,培养学生动手和实践能力,深化会计教学改革而产生的。由于开设实验时间短,存在不少问题。为适应新形势下会计人才需要,创新成为会计实验教学中迫在眉睫的事情。     

浅析会计信息失真的原因及对策

会计信息失真是一个国际性、历史性的问题。它一直是世界会计学界研究的重点课题,也是世界各国政府着力解决的重大问题。从国外到国内,从历史至今,各种各样的会计信息失真事件困扰着世界各国,其形式多种多样,手段五花八门,会计信息质量得不到保证,会计造假程度深、范围广、危害大,令人担忧,急待治理。     

An Optimized Method for Accounting Information in Logistic Systems

In the era of rapid information development, with the popularity of computers, the advancement of science and technology, and the ongoing expansion of IT technology and business, the enterprise resource planning (ERP) system has evolved into a platform and a guarantee for the fulfilment of company management procedures after long-term operations. Because of developments in information technology, most manual accounting procedures are being replaced by computerized Accounting Information Systems (AIS), which are quicker and more accurate. The primary factors influencing the decisions of logistics firm trading parties are investigated in order to enhance the design of decision-supporting modules and to improve the performance of logistics enterprises through AIS. This paper proposed a novel approach to calculate the weights of each information element in order to establish their important degree. The main purpose of this research is to present a quantitative analytic approach for determining the important information of logistics business collaboration response. Furthermore, the idea of total orders and the significant degrees stated above are used to identify the optimal order of all information elements. Using the three ways of marginal revenue, marginal cost, and business matching degree, the information with cumulative weights is which is deployed to form the data from the intersection of the best order. It has the ability to drastically reduce the time and effort required to create a logistics business control/decision-making system.     

矿山企业网络会计新探

随着计算机应用的不断普及,电子计算机在各行各业得以广泛应用。为适应这种趋势,会计电算计算机普遍应用于矿山企业会计实务,使矿山企业处理会计业务水平有了很大提高,但实行会计电算化的矿山企业大部分采用单机批处理方式的会计核算子系统,很难满足矿山企业现代化管理和迅速提高经济效益的要求,因此,本文就矿山企业会计电算化网络建设优点及存在的问题提出了笔者的看法。