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会计电算化四种实现形式的比较
引用本文:林姚嵩.会计电算化四种实现形式的比较[J].闽西职业技术学院学报,2014(3):59-63.
作者姓名:林姚嵩
作者单位:福建商业高等专科学校会计系,福州350012
摘    要:随着信息技术的不断发展和会计工作形态的变化,会计电算化的实现形式不再传统和单一,会计电算化的实现形式从传统的“购买”形式,发展出了“定制”、“租用”、“托管”等形式。企业应对各种会计电算化实现形式的原理、特点及代表产品有所了解,从而更好地选择适合本企业的会计电算化实现形式。

关 键 词:会计电算化  商品化会计软件  定制会计软件  ASP  SaaS  代理记账

The comparison of four kinds of computerized accounting modes
LIN Yao-song.The comparison of four kinds of computerized accounting modes[J].Journal of Minxi Vocational and Technival College,2014(3):59-63.
Authors:LIN Yao-song
Institution:LIN Yao-song (Department of Accounting, Fujian Commercial College, Fuzhou, 350012, China)
Abstract:With the popularization of computerized accounting, more and more companies implement computerized accounting. Most of them believe that computerized accounting is to buy a set of accounting software for keeping accounts. However, with the development of information technology and the change in accounting work mode, the computerized accounting mode is not traditional and single, which has included “buy”,“customize”,“hire”,“agent” now. The companies should have some knowledge of the principle, characteristic and typical case of different computerized accounting modes, in order to choose the right computerized accounting mode.
Keywords:computerized accounting  commercial accounting software  customized accountingsoftware  Application Service Provider (ASP)  Software as a Service (SaaS)  agent accounting
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