| 会计电算化中会计科目编码新体系探析 |
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| 引用本文： | 李春雷,李春艳,宋辉.会计电算化中会计科目编码新体系探析[J].长春大学学报,2010(12):30-32. |
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| 作者姓名： | 李春雷 李春艳 宋辉 |
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| 作者单位： | [1]东北师范大学留学生教育学院,吉林长春130024 [2]黑龙江大学数学科学学院,黑龙江哈尔滨150080 [3]东北师范大学财务处,吉林长春130024 |
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| 基金项目： | 国家自然科学基金资助项目[项目编号11071269] |
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| 摘 要： | 通过探讨会计科目代码的分组码体系之优缺点,提出了不定长多级会计科目代码的新体系。在新体系中既保持了国家对一级科目代码的默认规定,又保持了原有科目代码的基础算法的排序规则,从而保持了账务处理核心算法的稳定性,降低了新体系的研发费用,同时有效地增大了科目代码的编码范围,降低了科目代码录入的误码率。
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| 关 键 词： | 会计科目 分组码 会计电算化软件 |
An exploration and analysis on the code system of electronic accounting |
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| LI Chun-lei,LI Chun-yan,SONG Hui.An exploration and analysis on the code system of electronic accounting[J].Journal of Changchun University,2010(12):30-32. |
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| Authors: | LI Chun-lei LI Chun-yan SONG Hui |
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| Institution: | 1.School of Overseas Education,Northeast Normal University,Changchun 130024,China;2.School of Mathematics Science,Heilongjiang University,Harbin 150080,China;3.Finacial Department,Northeast Normal University,Changchun 130024,China) |
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| Abstract: | Centering on the advantages and disadvantages of the book code system,this essay presents a new system for multiple indefinite accounting book codes. The innovative system not only sticks to the national standard and requirement on the first-level code system,but also follows the original order of basic algorithm of the subject,which maintains the stability of core algorithm in accounting treatment,reduces the expenses for its research and development,and at the same time,widens the coding scope for the accounting subject and reduces the probability of errors in the registration system. |
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| Keywords: | accounting subject group-coding electronic accounting software |
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