Research And Development Of Accounting System Based On Visible Flow

This paper analyses accountancy's theories and accounting system in the domestic and international development, understands several accountancy's systems and considers the actual need of the small business enterprises in GuangXi, combines the modern technique of calculator system establishes a accounting system model based on visible flow and developed this system.By investigating conventional accounting business process and considering the differences of the handicraft and the calculator accounting process, designing strictly accounting data flow, combining the characteristics of the small business enterprises, designing the business data process and the function model of accounting system and elaborate the method of visible flow.Distributed processing technology and distributed object model technology of Delphi are studied, Three-Layer System Structure of the accounting system is established and the data management level,business logic level and graphical user interfaces of the accounting system are designed based on the visual inherited technology.The accounting has its fixed system regulation and main business rule, this paper puts forward treatment method to corresponding business procedure, such as accounting title-coding, state control of the accounting voucher and design of the accounting reports.Finally, considering some characteristics of enterprise's accounting data processing, dissects the characteristics of SQL Stored Procedure and temporary table, utilizes the stored Procedure to constitute the business rule and utilizes the temporary table to deal with Multi-conditional Querying. This kind of method has improved the system security and operating efficiency.This system regards delphi7.0 as the developing instrument and SQL Server2000 as Background Database, developing the accounting system based on visual flow, this system runs well through debugging actually.