论ASP模式下的会计信息供给

ASP模式作为企业外包IT业务的租赁模式,改变了传统电算化会计信息处理、存储、传递的模式,不仅为会计集中核算和企业财务集中管理提供了技术支撑,还能够从技术层面防范企业会计信息失真,提高企业会计信息的真实性、完整性。本文认为,随着ASP的应用扩大,ASP将能够有效地整合企业会计、税务、审计、统计等信息,建立新的企业会计信息供给模式。

An exploration to the ASP model for accounting information supply

ASP model has changed traditional methods of the computerized accounting information processing, storage and communication as a leasehold mode for an enterprise's external IT operation. It can not only provide technology sustentation for accounting data centralized checking, summarizing and the centralized management of business finance, but also prevent accounting information distorting for a certain extent and enhance the truth and integrity of accounting information. With the extensive use of ASP.this articles think that with the comprehensively application of ASP model, it can efficiently combine all the information from an enterprise on accounting, taxation, auditing, and statistics and so on, then construct a complete new mode of enterprise accounting information supply.