Building Of Accounting Data Warehouse And Research On The Application In Financial Audit

With the implementation of the enterprise informatization, more and more financial software is arising. Because different accounting software have different data structure, it is difficult to exchange data among accouting software.So,In order to solve the problem about the accounting software that without uniform standard data interface, auditing organ of the state haved a large area of research and exploration in the accounting software data interface standards, September 20, 2004, promulgated the"information technology– the standard of data interface of accounting software"national standard. This standard after the released and execution, after years of application and accumulation, The scope of the standard can not satisfied the requirements of the business in data coverage, business coverage, and the main industry requirements. According to the new accounting system of national audit office released and requirements of the construction of the audit informatization, 2010 ,National audit office have reconstructed the standard of data interface and expanded the content of standard based on the standard that promulgated in 2004 in order to adapt to the needs of informatization work. The standard after reconstruction is divided into four parts what include enterprises and institutions, general budgets, Commercial Banks.Due to the complexity of standard, the popularization and application of the standard exists some difficulties according to the application of standard what has been issued. Although the standard has been issued, the application of standard accounting data based on data interface is still in the initial stage and lack of deep research. How to solve the problem about the application of standard is serious problems at the moment.So this paper mainly research the accounting data warehouse according to the latest promulgated national standard that enterprise part of Financial information technology– the data interface of accounting software. Based on external enterprises about the application of data, The target is to build enterprise accounting data warehouse. First, this paper introduced methods of building data warehouse and solving change accounting subject in different accounting year. Then through design the conceptual model, logical and physical model to build data warehouse, then introduced the example and show the multidimensional analysis results by the method of directly accounting data in the audit, that how to analysis these data by Multiple perspectives based on the data warehouse and to find the clues about audit. Through the establishment of standard data warehouse can realize more depth research of application based on data.