CAJ | 학술논문

作为未来会计信息化发展的新趋势,云会计推动了会计信息化管理建设,提高了会计核算效率.但随着云会计在会计实务中的应用,一些弊端随之出现.阐述研究现状基础上,对云会计在会计实务中存在的问题进行深入分析,提出加强理论研究、颁布相关法律法规,提高新模式下会计从业人员的素质和云会计的应用安全,加强内部控制,完善审核方法等应对思路.
작위미래회계신식화발전적신추세,운회계추동료회계신식화관리건설,제고료회계핵산효솔.단수착운회계재회계실무중적응용,일사폐단수지출현.천술연구현상기출상,대운회계재회계실무중존재적문제진행심입분석,제출가강이론연구、반포상관법율법규,제고신모식하회계종업인원적소질화운회계적응용안전,가강내부공제,완선심핵방법등응대사로.
As a new trend in the future development of accounting information, cloud accounting has promoted the construction of accounting information management, and improved the efficiency of accounting But with cloud accounting application in accounting practice, a number of drawbacks began. This paper describes the research status on the basis of accounting practices in cloud accounting problems in depth analysis, and proposes to strengthen the theoretical study, the promulga- tion of relevant laws and regulations, the new model to improve application security quality accounting practitioners and cloud accounting strengthen internal controls, improve the response to the idea auditing methods.