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随着计算机在社会保险机构广泛应用,必需建立一个既符合社会保险基金财务管理特点,又能代替手工操作的会计电算化软件,这不仅是一个计算机技术问题,也是一个会计理论问题,近年来,青岛市社保机构在这方面进行了一些探索。 他们对会计核算工作流程、数据流程、用户要求,按照电算化的目标和任务,进行了认真分析,并结合社会保险会计制度规定设计方案,形成逻辑模型,又经反复实践和修改,建立了青岛市社会保险会计电算化系统。它具备机制凭证、审核记帐和自动产生会计报表功能和储存信息、检索方便的特点。 一、设计思路及模型
As computers are widely used in social insurance institutions, it is necessary to establish an accounting computerized software which not only accords with the financial management features of social insurance funds but also replace manual operation. This is not only a computer technology issue but also an accounting theory issue. In recent years , Qingdao Social Security agencies in this area conducted some exploration. They conducted a careful analysis of the accounting work flow, data flow and user requirements in accordance with the goals and tasks of computerized accounting and formulated the design plan in accordance with the provisions of the social insurance accounting system to form a logical model. After repeated practice and revision, they established Qingdao City, social insurance accounting computerized system. It has the mechanism of vouchers, audit accounting and automatically generate accounting reports and storage of information, search features convenient. First, the design ideas and models