英语论文浅谈电子记帐与电子审帐.docx

1、英语论文浅谈电子记帐与电子审帐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

2、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

3、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；AbstractCapitally Audit Certified Accountant Office (Beijing) is registered at Beijing Institute of Certified Public Accountants in 2000. It is settled in Beijing Chaoyang area. 22 staffs which are proficient at auditing and accounting are main force of co

4、mpany to provide professional, prompt and convenient services for clients. Along with the development and maturity of the investment market of our country, business in all lines has leapt forward. At same time, traditional accounting theory has also meet new challenge. Traditional hand-operation acc

5、ounting and auditing has not only impact by E-accounting but almost is gradually replaced by it.For trending changing in new era, also for seizing the opportunities, and rather for future development of Office, we decided created a new E-account auditing system to replace hand-operation auditing. Th

6、e new system was design to gather data by high-speed acquisition, to raise the accurate rate and increasing the gather speed, and then to provide super service. The main goal of the new system is to attract more new customers, while continuing to satisfy existing customers.We found the theory of the

7、 new system though customer survey and SWOT analysis. Based on the theory, flowchart and project framework were adopted in the design for implementation and evaluation of the project. At the beginning of developing the new system, we designed actual project according at great deal of investigation.

8、We emphasize practical results in the actualization process, and attach great importance in evaluating. When the new system implement, it raise the accurate rate and increasing the gather speed, and then provide more super service to satisfy the requirements of client. Meanwhile, it can cut down the

9、 cost of both client and office and achieve double-win results. Key words: E-Accounting ; E-AuditingTable of Contents1Description of Project Problem 12Problem Analysis 22.1Situation Analysis of Capitally Certified Accountant Office (Beijing)2.1.1Physical resources 22.1.2Human resources 22.1.3Informa

10、tion resources (customer or client profiles) 22.1.4PEST analysis 32.2Needs Analysis of Capitally Certified Accountant Office (Beijing) 32.3SWOT Profile 43Project Rationale & Biliography 53.1Project Rationale 53.2Bibliography 74Project Design 84.1Project Goal and Objective 84.2Project Hypothesis 84.3

11、Project Design 94.3.1Activities with time-scale 94.3.2People involved and responsibilities 114.3.3Costing 114.3.3.1cost of equipment: 114.3.3.2office furniture cost: 114.3.3.3cost of collection software 114.3.3.4cost of staff4.3.4Risks analysis 124.3.4.1People related 124.3.4.2Time related 124.3.4.3

12、Client related 134.3.5Management and control 135Project Proposal 135.1A title 135.2A three-level outline of project design: 14Obtaining Higher Efficiency through Developing a New Accounting Data Collection System in Certified Accountant Office (Beijing)Introduction Capitally Audit Certified Accounta

13、nt Office (Beijing) is registered at Beijing Institute of Certified Public Accountants in 2000. It is settled in Beijing Chaoyang area. 22 staffs which are proficient at auditing and accounting are main force of company to provide professional, prompt and convenient services for clients. Along with

14、the development and maturity of the investment market of our country, business in all lines has leapt forward. At same time, traditional accounting theory has also meet new challenge. Traditional hand-operation accounting and auditing has not only impact by E-accounting but almost is gradually repla

15、ced by it.1Description of Project ProblemI am working in Capitally Audit Certified Accountant Office as an auditor. The function of an auditor is check and analysis the content of an account of auditee, such as accounting documents, account books, accounting statements, and documents and data relati

16、ng to the audit items, checking cash, negotiable securities and other property in according with legal requirements, and then submits an audit report. This job would be called collection and analysis of accounting data. The data collection is very important part but it is cumbersome. The job is very

17、 demanding and bone-breaking. For improving the quality of work, our Office decided to create a new data collection system to increase the rate of collection speed and accurate. Therefore, I take the new collection system as the subject for the practical business project design. Alone with society d

18、eveloping, a mass of embryonic entities grow like mushrooms. According to active and relevant law, most entities need audit report. For an Office, it is a great thing of having plentiful clients. However, in this situation, how submit an audit report by speedy and accurate is an import issue. In tra

19、ditional audit working, collect and check the content of data using manpower. This piece of work is rather time-consuming. So the automation of date collection and analysis is very important and practical for the Office.2Problem Analysis2.1Situation Analysis of Capitally Certified Accountant Office

20、(Beijing)2.1.1Physical resourcesCapitally Audit Certified Accountant Office (Beijing) is registered at Beijing Institute of Certified Public Accountants in 2000. It is settled in Beijing Chaoyang area. The major business included audit and assurance, book-keeping services, tax filing, accounting and

21、 tax consulting, statutory auditing and financial training, etc. It is a masterly Office with qualifications, as well as employees with rigorous scholarship.2.1.2Human resourcesThe company has 22 staffs, including Certified Public Accountants, Accountants, Certified Tax Agents, Tax Agents, engineers

22、 and lawyers. There are 6 Certified Public Accountants, 5 Certified Tax Agents, 5 Accountants, 4 Tax Agents and 2 lawyers. 90 % of employees is account for Undergraduate degree or above with senior or intermediate professional titles. A team of experts are hired in accounting, tax, financial and law

23、 annually to solve the various problems and to supply the professional advises with diversified and complex value-added services.2.1.3Information resources (customer or client profiles)With top quality, suitable prices and efficient service, the office attracted lots clients. According situation of

24、the office, the office targets the middle size of enterprise in all fields as our main clients, including foreign ventures. 2.1.4PEST analysisAlong with the development and maturity of the investment market of our country, the government strengthens the supervision, improve and perfect the law syste

25、m. More and more company needs report from audit agency so as to meet the administration requirement. The auditing reports are required to issue in the regulation limit time, so that speedy and accurate is becoming very important. Due to traditional data collection is using manpower, this method nee

26、d huge human and material resources. It is need long time and no quick result. 2.2Needs Analysis of Capitally Certified Accountant Office (Beijing)Considering the actualities of the Office, we analyzed the requirements for the new collection system, and then surveyed the clients situation. The main

27、goal is to find out the feasibility of implementation. We designed a questionnaire including research the situation of software using in clients, and distributed it to all of our clients. The forms, which were returned from clients, were the best grounds that the new collection system is advisable.

28、According to the survey that 100% of the client using accounting software processed their accounts, we call it E-accounts. The E-accounts are the basis of the new collection system. Several accounting software have been used, such as King Dee, UF soft and A9 Accounting. All of those accounting softw

29、are have been set same account title, meanwhile, all the software could export Excel format file out. The principle of new collection system is picking up data from these E-accounts and Excel files and created out a file that we necessary. Providing E-accounts and Excel file, this method is rapid an

30、d convenient, and reduced clients running cost. At same time, it could increase working efficiency. 2.3SWOT ProfileAccording the results of situation analysis and needs analysis of the Office, we make out the SWOT profile below:StrengthsWeaknessesYoung, knowledge, and energy staffConvenient E-accoun

31、ts and Excel filesRapid internet transmissionLarge number of clientsShortage high-quality comprehensive talentsSecurity risk in the process of transmissionOpportunitiesThreatsObligation of New Tax Collection and Management LawThe Tax Collection Administration encourage and promote E-accounts and E-D

32、eclaration SystemPopularization and ripeness of the InternetRivalry for clients in the same fieldProviding the service of inferior quality due to the hostile competitionThe Offices ultimate goal is to increase submitting the reports speedy and accurate. To reach the target, the Office must solve all of weaknesses and threats. When the Office gives full play to the strengths (exploiting potentialities of staff to improve perfect of E-accounts, making a meal of rapid internet tr