英语论文浅谈电子记帐与电子审帐.docx

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英语论文浅谈电子记帐与电子审帐.docx

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英语论文浅谈电子记帐与电子审帐.docx

英语论文浅谈电子记帐与电子审帐

浅谈电子记帐与电子审帐

论文摘要

北京技佳通审有限责任公司总部设在北京朝阳区，它是在北京市财政局、北京注册会计师协会批准的专业会计师事务所。

员工由批精通会计、审计业务的优秀注册会计师和注册税务师组成，为客户提供便捷、专业、多方位的服务。

随着中国经济环境的日趋成熟，促进了各行各业的飞速发展，与此同时，传统的手工记账、审账工作受到电脑记账、审账的冲击，并正在被其所替代。

为了顺应时代的发展，也为了抓住新的商机，更是为了公司今后更好的发展，技佳通审公司决定用全新电子审账替代传统的手工审核工作。

本论文描述了公司开发一套全新的电子审账数据采集系统的全过程，新系统通过提高数据采集的正确率，加快采集速度，准确、高效的完成数据采集工作，为客户提供更优质的服务，在保持现有客户的同时，进而吸引更多的客户。

本论文首先通过采取对客户的问卷调查、SWOT分析法等研究方法，为开发新的电子审账系统找到实现的理论依据。

在充足的理论基础上，通过《项目进度流程表》、《项目负责人工作日志》等方式来确保项目设计内容得到及时调整并如期完成。

最后，在新系统调试期间，通过使用前后的工作效率及客户反映来进行评估。

在新系统开发前，经过详细的调查分析，设计了切实可行方案。

在实施过程中注重实效，在评估时注重客观。

论文中所开发的新系统使用后，大大提高了数据采集的速度及准确率，充分满足了客户的要求，减少客户与事务所的经营成本，达到了双赢的效果。

关键词：

电子记帐；电子审帐；

Abstract

CapitallyAuditCertifiedAccountantOffice（Beijing）isregisteredatBeijingInstituteofCertifiedPublicAccountantsin2000.ItissettledinBeijingChaoyangarea.22staffswhichareproficientatauditingandaccountingaremainforceofcompanytoprovideprofessional,promptandconvenientservicesforclients.Alongwiththedevelopmentandmaturityoftheinvestmentmarketofourcountry,businessinalllineshasleaptforward.Atsametime,traditionalaccountingtheoryhasalsomeetnewchallenge.Traditionalhand-operationaccountingandauditinghasnotonlyimpactbyE-accountingbutalmostisgraduallyreplacedbyit.

Fortrendingchanginginnewera,alsoforseizingtheopportunities,andratherforfuturedevelopmentofOffice,wedecidedcreatedanewE-accountauditingsystemtoreplacehand-operationauditing.Thenewsystemwasdesigntogatherdatabyhigh-speedacquisition,toraisetheaccuraterateandincreasingthegatherspeed,andthentoprovidesuperservice.Themaingoalofthenewsystemistoattractmorenewcustomers,whilecontinuingtosatisfyexistingcustomers.

WefoundthetheoryofthenewsystemthoughcustomersurveyandSWOTanalysis.Basedonthetheory,flowchartandprojectframeworkwereadoptedinthedesignforimplementationandevaluationoftheproject.

Atthebeginningofdevelopingthenewsystem,wedesignedactualprojectaccordingatgreatdealofinvestigation.Weemphasizepracticalresultsintheactualizationprocess,andattachgreatimportanceinevaluating.Whenthenewsystemimplement,itraisetheaccuraterateandincreasingthegatherspeed,andthenprovidemoresuperservicetosatisfytherequirementsofclient.Meanwhile,itcancutdownthecostofbothclientandofficeandachievedouble-winresults.

Keywords:

E-Accounting;E-Auditing

TableofContents

1DescriptionofProjectProblem1

2ProblemAnalysis2

2.1SituationAnalysisofCapitallyCertifiedAccountantOffice（Beijing）

2.1.1Physicalresources2

2.1.2Humanresources2

2.1.3Informationresources（customerorclientprofiles）2

2.1.4PESTanalysis3

2.2NeedsAnalysisofCapitallyCertifiedAccountantOffice（Beijing）3

2.3SWOTProfile4

3ProjectRationale&Biliography5

3.1ProjectRationale5

3.2Bibliography7

4ProjectDesign8

4.1ProjectGoalandObjective8

4.2ProjectHypothesis8

4.3ProjectDesign9

4.3.1Activitieswithtime-scale9

4.3.2Peopleinvolvedandresponsibilities11

4.3.3Costing11

4.3.3.1costofequipment:

4.3.3.2officefurniturecost:

4.3.3.3costofcollectionsoftware11

4.3.3.4costofstaff

4.3.4Risksanalysis12

4.3.4.1Peoplerelated12

4.3.4.2Timerelated12

4.3.4.3Clientrelated13

4.3.5Managementandcontrol13

5ProjectProposal13

5.1Atitle13

5.2Athree-leveloutlineofprojectdesign:

ObtainingHigherEfficiencythroughDevelopingaNewAccountingDataCollectionSysteminCertifiedAccountantOffice（Beijing）

Introduction

1DescriptionofProjectProblem

IamworkinginCapitallyAuditCertifiedAccountantOfficeasanauditor.Thefunctionofanauditorischeckandanalysisthecontentofanaccountofauditee,suchasaccountingdocuments,accountbooks,accountingstatements,anddocumentsanddatarelatingtotheaudititems,checkingcash,negotiablesecuritiesandotherpropertyinaccordingwithlegalrequirements,andthensubmitsanauditreport.Thisjobwouldbecalledcollectionandanalysisofaccountingdata.Thedatacollectionisveryimportantpartbutitiscumbersome.Thejobisverydemandingandbone-breaking.Forimprovingthequalityofwork,ourOfficedecidedtocreateanewdatacollectionsystemtoincreasetherateofcollectionspeedandaccurate.Therefore,Itakethenewcollectionsystemasthesubjectforthepracticalbusinessprojectdesign.

Alonewithsocietydeveloping,amassofembryonicentitiesgrowlikemushrooms.Accordingtoactiveandrelevantlaw,mostentitiesneedauditreport.ForanOffice,itisagreatthingofhavingplentifulclients.However,inthissituation,howsubmitanauditreportbyspeedyandaccurateisanimportissue.Intraditionalauditworking,collectandcheckthecontentofdatausingmanpower.Thispieceofworkisrathertime-consuming.SotheautomationofdatecollectionandanalysisisveryimportantandpracticalfortheOffice.

2ProblemAnalysis

2.1SituationAnalysisofCapitallyCertifiedAccountantOffice（Beijing）

2.1.1Physicalresources

CapitallyAuditCertifiedAccountantOffice（Beijing）isregisteredatBeijingInstituteofCertifiedPublicAccountantsin2000.ItissettledinBeijingChaoyangarea.Themajorbusinessincludedauditandassurance,book-keepingservices,taxfiling,accountingandtaxconsulting,statutoryauditingandfinancialtraining,etc.ItisamasterlyOfficewithqualifications,aswellasemployeeswithrigorousscholarship.

2.1.2Humanresources

Thecompanyhas22staffs,includingCertifiedPublicAccountants,Accountants,CertifiedTaxAgents,TaxAgents,engineersandlawyers.Thereare6CertifiedPublicAccountants,5CertifiedTaxAgents,5Accountants,4TaxAgentsand2lawyers.90%ofemployeesisaccountforUndergraduatedegreeorabovewithseniororintermediateprofessionaltitles.Ateamofexpertsarehiredinaccounting,tax,financialandlawannuallytosolvethevariousproblemsandtosupplytheprofessionaladviseswithdiversifiedandcomplexvalue-addedservices.

2.1.3Informationresources（customerorclientprofiles）

Withtopquality,suitablepricesandefficientservice,theofficeattractedlotsclients.Accordingsituationoftheoffice,theofficetargetsthemiddlesizeofenterpriseinallfieldsasourmainclients,includingforeignventures.

2.1.4PESTanalysis

Alongwiththedevelopmentandmaturityoftheinvestmentmarketofourcountry,thegovernmentstrengthensthesupervision,improveandperfectthelawsystem.Moreandmorecompanyneedsreportfromauditagencysoastomeettheadministrationrequirement.Theauditingreportsarerequiredtoissueintheregulationlimittime,sothatspeedyandaccurateisbecomingveryimportant.Duetotraditionaldatacollectionisusingmanpower,thismethodneedhugehumanandmaterialresources.Itisneedlongtimeandnoquickresult.

2.2NeedsAnalysisofCapitallyCertifiedAccountantOffice（Beijing）

ConsideringtheactualitiesoftheOffice,weanalyzedtherequirementsforthenewcollectionsystem,andthensurveyedtheclients’situation.Themaingoalistofindoutthefeasibilityofimplementation.

Wedesignedaquestionnaireincludingresearchthesituationofsoftwareusinginclients,anddistributedittoallofourclients.Theforms,whichwerereturnedfromclients,werethebestgroundsthatthenewcollectionsystemisadvisable.

Accordingtothesurveythat100%oftheclientusingaccountingsoftwareprocessedtheiraccounts,wecallitE-accounts.TheE-accountsarethebasisofthenewcollectionsystem.Severalaccountingsoftwarehavebeenused,suchasKingDee,UFsoftandA9Accounting.Allofthoseaccountingsoftwarehavebeensetsameaccounttitle,meanwhile,allthesoftwarecouldexportExcelformatfileout.TheprincipleofnewcollectionsystemispickingupdatafromtheseE-accountsandExcelfilesandcreatedoutafilethatwenecessary.ProvidingE-accountsandExcelfile,thismethodisrapidandconvenient,andreducedclientsrunningcost.Atsametime,itcouldincreaseworkingefficiency.

2.3SWOTProfile

AccordingtheresultsofsituationanalysisandneedsanalysisoftheOffice,wemakeouttheSWOTprofilebelow:

Strengths

Weaknesses

•Young,knowledge,andenergystaff

•ConvenientE-accountsandExcelfiles

•Rapidinternettransmission

•Largenumberofclients

•Shortagehigh-qualitycomprehensivetalents

•Securityriskintheprocessoftransmission

Opportunities

Threats

•ObligationofNewTaxCollectionandManagementLaw

•TheTaxCollectionAdministrationencourageandpromoteE-accountsandE-DeclarationSystem

•PopularizationandripenessoftheInternet

•Rivalryforclientsinthesamefield

•Providingtheserviceofinferiorqualityduetothehostilecompetition

TheOffice’sultimategoalistoincreasesubmittingthereportsspeedyandaccurate.Toreachthetarget,theOfficemustsolveallofweaknessesandthreats.WhentheOfficegivesfullplaytothestrengths（exploitingpotentialitiesofstafftoimproveperfectofE-accounts,makingamealofrapidinternettr

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