摘要
一、引言2016年12月15日,中国注册会计师协会发布了《注册会计师行业信息化建设规划(2016年—2020年)》,确立了行业未来5年的信息化建设目标,即"形成以信息化设施为基础,以数据资源为核心,以技术支持和安全管理为保障,打造互联化、移动化、智能化的注册会计师行业信息化体系"。2020年是中国注册会计师协会《注册会计师行业信息化建设规划(2016年—2020年)》的收官之年,审计作业系统升级以及会计师事务所如何通过信息化建设提升核心竞争力已成为迫切需要解决的问题。
To speed up the efforts to upgrade the audit operation systems has already become a pressing problem for large accounting firms, and it also concerns how to enhance the core competitiveness through IT system construction. In view of the present progress of and the difficulties in such construction by accounting firms and the key problems that need special attention, and based on the analysis of the application of the audit operation systems in one of the large accounting firms, this article discusses how to solve the problems of IT system construction, speed up efforts to upgrade audit operation systems and enhance the core competitiveness through such construction from a new perspective.
出处
《中国注册会计师》
北大核心
2020年第9期63-66,3,共5页
The Chinese Certified Public Accountant
