CAJ | 학술논문

会计信息化建设是会计改革与发展的重点，云会计作为利用云计算技术与理念构建的会计信息化基础设施和服务，受到了越来越多的关注。目前，日本云会计服务仍然处于发展的初级阶段，尽管其起步时间与我国几乎相同，尽管其同时也面临许多需要解决的问题，却在某些方面走到了我国前面，展现出了较好的发展势头，其中有些做法值得我们借鉴。首先，云会计服务平台建设实际上是一种市场行为，由于云计算应用于企业会计服务的市场足够大，资金和技术力量较为强大的企业可先行发展，而力量较为薄弱的企业可整合资源，联合开发；其次，传统会计软件可逐渐升级为云会计服务，云会计服务平台建设可从仅仅针对某些客户群体开始，既节约开发时间和资金成本，又不妨碍未来的服务升级与多样化发展；其三，为促进和扶持中小企业发展，可针对云服务利用出台向中小企业倾斜的政策及措施，鼓励中小企业积极利用云服务，着力培养中小企业对云服务的市场需求，间接促进云服务提供商发展壮大；其四，单独的云会计服务市场规模有限，其服务对象将逐渐集中于中小企业，构建云会计服务平台一定要把握好市场定位。
회계신식화건설시회계개혁여발전적중점，운회계작위이용운계산기술여이념구건적회계신식화기출설시화복무，수도료월래월다적관주。목전，일본운회계복무잉연처우발전적초급계단，진관기기보시간여아국궤호상동，진관기동시야면림허다수요해결적문제，각재모사방면주도료아국전면，전현출료교호적발전세두，기중유사주법치득아문차감。수선，운회계복무평태건설실제상시일충시장행위，유우운계산응용우기업회계복무적시장족구대，자금화기술역량교위강대적기업가선행발전，이역량교위박약적기업가정합자원，연합개발；기차，전통회계연건가축점승급위운회계복무，운회계복무평태건설가종부부침대모사객호군체개시，기절약개발시간화자금성본，우불방애미래적복무승급여다양화발전；기삼，위촉진화부지중소기업발전，가침대운복무이용출태향중소기업경사적정책급조시，고려중소기업적겁이용운복무，착력배양중소기업대운복무적시장수구，간접촉진운복무제공상발전장대；기사，단독적운회계복무시장규모유한，기복무대상장축점집중우중소기업，구건운회계복무평태일정요파악호시장정위。
The construction of accounting informatization is the focus of reform and development in accounting. In promoting the development of accounting informatization,cloud accounting has attracted more attention. Japanese cloud accounting service is still in the primary development stage. Although it has almost the same starting time with our country , Japanese cloud accounting service walks in front of us in some ways. At present,the competition among Japanese cloud accounting service providers is very severe,and the current development situation of them is very good. Thought they are now facing some problems,there are still some experiences we can learn from. First,the establishing of cloud accounting service platform is actually the behaviors of market;enterprises with enough capital and technological forces can go first,and other enterprises should jointly development that by integrating their resources. Second,the traditional accounting software can be upgraded to cloud accounting service starting from targeting at some certain customer groups. Third,to promote and support the development of SMEs,the government should introduce some preferential policies to encourage them to take advantage of the cloud service and cultivate more cloud service providers. And fourth,the individual cloud accounting service market is very limited,and most of the service objects are SMEs,so,market positioning is very important in constructing cloud accounting service platform.