基于SaaS的中小企业财务管理信息化应用对策研究

在财务核算软件应用日渐广泛、企业财务信息化程度逐步提高的现状下，基于委托一代理理论和长尾理论，针对当前中小企业应用SaaS新模式出现的信息化资金投入结构不合理和财务核算流程不优化以及对软件服务商失信的问题，提出了建立在线会计内部控制制度、选择合适的SaaS服务商等对策，并在此基础上提出了共享数据库、共享架构的财务管理信息化模式。

Study on the countermeasures of financial management informationization based on SaaS

With the wide application of finances-checking software and step-by-step informationization of enterprises＇ finances, countermeasures of establishing online inner checking system of accounting of choosing appro- priate service offerers and etc. are advanced on basis of entrusting-agenting and long-tail theory to solve the irration- al structure of informationized-funded input, unsuitable finances-checking process, and lack of trust on the side of software service offerer caused by the current use of new mode of Saas in small and medium-sized enterprises. Based on this, shared data bank and financial management informationization is put forward.