电子发票系统与企业会计信息系统的协同对接研究

发布时间：2018-03-14 13:29

本文选题：电子发票　切入点：电子发票系统　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：21世纪是互联网的时代,21世纪是电子商务的时代。互联网让人们和世界、和知识的距离更近,互联网也让世界变得透明。2015年3月5日,李克强总理在第十二届全国人民代表大会第三次会议上提出制订“互联网+”计划方案。半年后,税务局印发了关于“互联网+税务”的行动计划,一个全新的税务系统在如火如荼的展开。电子发票作为“互联网+税务”环境下的产物,得到了非常多的关注。本文从电子发票入手,从以下五个角度对比电子发票与纸质发票的优势:(1)成本角度,(2)保管与检索角度,(3)申领手续角度,(4)环境保护角度,(5)鉴别监管角度,分析出电子发票实施的必要性与可行性。进而利用电子发票的特性,分析了电子发票系统与企业会计信息系统对接的动因,模拟设计出让电子发票系统与企业会计信息系统对接并入账的基本流程和对接方法,并结合企业ERP系统,分别从购买方及销售方两个方面进行电子发票入账方式处理,体现对接的优势。通过系统协同对接思考可能出现的一些网络安全等衍生问题。最后通过案例企业——京东集团,论文从消费者和京东自身两个角度分析当前电子发票在市场上的应用状况以及电子发票系统与企业会计信息系统对接的实施情况和所面临的问题。最后通过研究分析得出本文结论,电子发票替代纸质发票已成为必然,但是目前现有的电子发票格式还不能与企业会计信息系统对接,未来要解决的是寻找出一个由税务监管授权使用的统一标准格式,使其顺利与企业会计信息系统协同对接。
[Abstract]:21th century is the era of the Internet; the 21st century is the era of e-commerce. The Internet brings people closer to the world and the world, and the Internet makes the world transparent. March 5th 2015, At the third session of the 12th National people's Congress, Premier Li Keqiang put forward a plan to formulate the "Internet" plan. Six months later, the tax Bureau issued an action plan on "Internet taxation." An entirely new tax system is in full swing. Electronic invoice, as a product of "Internet tax" environment, has received a lot of attention. Compare the advantages of electronic invoice and paper invoice from the following five angles: 1) cost perspective 2) custody and retrieval angle 3) Application procedure angle 4) Environmental protection angle 5) Identification supervision angle, This paper analyzes the necessity and feasibility of the implementation of electronic invoice, and then analyzes the motivation of the connection between electronic invoice system and enterprise accounting information system by using the characteristics of electronic invoice. This paper simulates the design of the basic flow and method of connecting and recording the transfer electronic invoice system with the enterprise accounting information system, and combines with the enterprise ERP system to deal with the electronic invoice recording method from two aspects, the buyer and the seller, respectively. Reflect the advantages of docking. Think about some network security problems that may arise through system cooperation. Finally, through the case of the enterprise-JingDong Group, This paper analyzes the current application of electronic invoice in the market from the perspective of consumers and JingDong, the implementation of electronic invoice system and enterprise accounting information system, and the problems faced. The conclusion of this paper is that, It is inevitable for electronic invoice to replace paper invoice, but the current electronic invoice format can not connect with enterprise accounting information system. In the future, what we should solve is to find a unified standard format authorized by tax supervision. Make it cooperate with the enterprise accounting information system.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F275

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