摘要
针对电子财务会计信息电算化系统在复杂环境下存在的工作时效性差和运营成本高等问题,文中提出一种新的ERP环境下电子财务会计信息电算化系统。首先,该系统选择C/S方式、B/S模式和Web服务器,并且采用Interface Package作为数据接口构建混合模式结构,完成电算化系统编码;其次,结合三层结构构建数据访问层与业务逻辑层,分离数据实体与业务逻辑;最后,考虑到数据访问的便捷性和安全性,通过SQL Server 2018数据库完成科目编码设计与实体关系描述,采用可视化工具优化数据库,设计数据库视图功能,完成ERP环境下电子财务会计信息电算化系统的设计。实验结果表明,所设计系统的运营成本中,支出仅为500万元,收入为923万元,相比于企业未应用该系统前,支出降低329万元,收入增加521万元,且时效均在2天以内。该系统能够大幅度降低运营成本,显著地提升会计信息的时效性。
In allusion to the problems of poor timeliness and high operational costs caused by the electronic financial accounting information computerized system under the complex environment,a new electronic financial accounting information computerized system under the ERP environment is proposed.In the system,C/S mode,B/S mode and Web server are selected to construct the mixed⁃mode structure by using Interface Package as the data interface,so as to complete the computerized system coding.Considering the convenience and security of data access,the subject code design and entity relationship description are completed by means of the SQL Server 2018 database,visual tools are used to optimize the database,design the database view function,and complete the design of the electronic financial accounting information computerized system under the ERP environment.The experimental results show that the expenditure of the operational costs in the designed system is only 5 million,the revenue is 9.23 million.In comparison with enterprises before the application of the system,the expenditure is decreased by 3.29 million,the revenue is increased by 5.21 million,and the time limit is within 2 days.The system can significantly reduce operating costs and significantly improve the timeliness of accounting information.
作者
王丹
应晨林
曾薇伟
WANG Dan;YING Chenlin;ZENG Weiwei(Xi’an Jiaotong University City College,Xi’an 710018,China;Financial Department,Xi’an Jiaotong University,Xi’an 710049,China)
出处
《现代电子技术》
2023年第6期67-72,共6页
Modern Electronics Technique
基金
2019年陕西省社科基金(2019R022)
2020年陕西省教育科学“十三五”规划课题(SGH20Q277)
西安市会计学会2021年第十次会计科研、调研课题(21KY009)。
