會計(jì)電算化系統(tǒng)的設(shè)計(jì)與實(shí)現(xiàn)——財(cái)務(wù)管理子系統(tǒng)

摘  要
本系統(tǒng)是以會計(jì)學(xué)的基本理論為基礎(chǔ)，我國會計(jì)電算化的管理體制為約束，結(jié)合中小企業(yè)的財(cái)務(wù)管理需求進(jìn)行開發(fā)的。為實(shí)現(xiàn)會計(jì)電算化業(yè)務(wù)中的財(cái)務(wù)管理功能，系統(tǒng)采用了典型的信息管理系統(tǒng)(MIS)模式。本系統(tǒng)主要包括后臺數(shù)據(jù)庫的建立和維護(hù)以及前端應(yīng)用程序的開發(fā)兩個(gè)方面，系統(tǒng)為 C/S架構(gòu)。系統(tǒng)的后臺數(shù)據(jù)庫采用SQL Server 2000建立，其提供了強(qiáng)大而穩(wěn)定的企業(yè)級數(shù)據(jù)庫開發(fā)平臺，實(shí)現(xiàn)了數(shù)據(jù)一致性、完整性及安全性上的要求。并且SQL Server的存儲過程特性，為本系統(tǒng)業(yè)務(wù)功能的實(shí)現(xiàn)提供了解決方案。系統(tǒng)的前臺應(yīng)用程序采用DELPHI 7.0進(jìn)行開發(fā)。DELPHI的ADO組件提供了強(qiáng)大而快捷的數(shù)據(jù)庫控件，能方便而簡潔操縱數(shù)據(jù)庫的智能化對象,實(shí)現(xiàn)了短期內(nèi)開發(fā)出用戶滿意的可行系統(tǒng)。本系統(tǒng)的會計(jì)業(yè)務(wù)功能是通過調(diào)用存儲過程實(shí)現(xiàn)，滿足了功能的穩(wěn)定性和安全性要求。

關(guān)鍵詞: 會計(jì)電算化；財(cái)務(wù)管理；憑證；存儲過程；ADO  SQL；DLL；  QuikRep

Design and Realization of Computerized Accounting System- - Financial Management Subsystem
Abstract
  This system is based on the principles of accountancy, constrained by Chinese accounting by EDP, combined with the financial management requirement of middle & small enterprises to develop. To implement the financial management function in accounting by EDP, system applies typical MIS model. The establishment & maintenance of background database as well as the front-end application development are included with this system, system is the C/S structure. System's background database is established by SQL Server 2000, which provides powerful & stable enterprise database development platform to realize data consistency, integrality and security. Moreover, the storage process feature of SQL Server provides solution for this system business function. System's front-side application is developed by DELPHI 7.0, whose ADO components offer powerful & quick database control, to operate database's intelligentized objective conveniently & quickly and develop the application system to meet clients' requirement within short period. The accountancy business function of this system is realized by saving process, to meet the functional stability & security requirement.

Keywords: Computerized; Accounting; Financial; Management Credentials ;   ADO; SQL; DLL; QuikRep

目  錄
                                                            
1  引言 5
1.1課題背景 5
1.2本課題研究的意義 2
1.3本課題的研究方法 2
2  理論知識簡介 3
2.1系統(tǒng)結(jié)構(gòu) 3
2.2系統(tǒng)環(huán)境 3
2.2.1 開發(fā)環(huán)境 3
2.2.2 運(yùn)行環(huán)境 3
2.3開發(fā)工具 4
2.3.1 SQL Server 2000 4
2.3.2 Delphi的簡介 5
2.3.3 ADO組件 7
3  系統(tǒng)需求分析 8
3.1會計(jì)學(xué)理論基礎(chǔ) 8
3.2 基礎(chǔ)資料維護(hù) 9
3.3 憑證管理 9
3.4 賬薄管理 10
3.5 報(bào)表管理 10
3.6 期末處理 10
3.7 往來管理 11
3.8 固定資產(chǎn)管理 11
4  數(shù)據(jù)庫的設(shè)計(jì)與實(shí)現(xiàn) 11
4.1 數(shù)據(jù)表項(xiàng) 11
4.1 數(shù)據(jù)庫表關(guān)系圖 12
4.2數(shù)據(jù)庫表結(jié)構(gòu) 13
4.3 存儲過程 14
5  前端界面的設(shè)計(jì)與實(shí)現(xiàn) 15
5.1程序主窗體 15
5.2會計(jì)科目設(shè)置 16
5.3賬戶設(shè)置 17
5.4憑證輸入 19
5.5憑證過賬 21
5.6總分類賬查詢 21
5.7試算平衡 22
5.8明細(xì)賬查詢 23
5.9期末結(jié)賬 23
5.10資產(chǎn)負(fù)債表報(bào)表輸出 24