我国财务类软件出口统计问题分析

论文编号:GM107     论文字数:13096,页数:17

摘    要

      近年来，我国财务软件出口迅速发展，受到政府与企业的高度重视，随着我国对外贸易的深入开展，它在我国软件出口结构中的地位越来越重要，相应的财务软件出口统计也自然越来越重要。尽管我国财务软件的发展形势较好，但是随着国外软件对国内市场的疯狂涌入，面对国际财务软件的高标准要求，我们的软件在使用过程中也暴露出许多问题。尤其是财务软件缺乏统一的标准，为辅助的软件的开发使用带来了困惑。由于种种原因，今天我国财务软件出口产品的统计却明显的滞后于需要。
目前,财务软件出口统计分类问题、财务软件出口统计的地域范围界定问题、涉及到与此关联的外汇管理、出口退税等问题正成为我国财务软件研究的热点，如何建设科学完善的财务软件出口统计变得日益紧迫。面对经济全球化所引起的财务软件产品生产和出口方式的变化以及相关行业对财务软件数据的新需求，我国政府应大力完善财务软件出口统计体系。本文从强调财务软件出口统计的重要性入手,分析了我国软件出口产品的特点，并指出我国财务软件出口统计的问题,在此基础上提出了健全和完善我国财务软件出口统计体系的几点建议。

【关键词】财务软件  统计体系  网上传输  海关通关

Abstract
In recent years, the financial software exportation of our country has developped rapidly, and received the government and the enterprise’s highly notation, as the  thorough development of our country’s internation trade, it’s status is more and more important in our country’s software exportation’s structure,  in the same time ,the corresponding financial software exportation statistics become more and more important. Although our country finance software development situation is good，but inrushes crazily along withthe overseas software to the domestic market，facing the international financial software high standard request, oursoftware also exposes many questions in the use process. The financial software lacks the unification in particular the standard，has brought puzzled for the auxiliary software development use. as a result of sorts of reasons,  the statistics to our country’s financial software exportation obvious behind to the needs.
 At present, the question of classification of financial software exportation statistics, the region scope question to the financial software exportation statistics, the question of exchange controlling and the back of exportation tax is becoming hot spot. How to construct a science statistical system about financial software exportation become dayly urgence. With the products and the exportation way changed ,as well as the new demand to the financial software data caused by the correlation profession facing the economical globalization, our country government should vigorously consummate the statistics system of financial software exportation.This paper obtained from the importance of financial software exportation  statistics, analyzing the characteristics of our country’s software exportation, pointting out the question about our country’s financial software exportation statistics. in the foundation of these ,the paper give several suggestions to perfect our country’sfinancial software exportation statistics system.
 [ Key words ] financial software；statistic of system； Transfer on the net；
Customhouse exchanges a pass

目  录
1 引言 ...................................................2
1.1选题的意义 ............................................2
1.2国内外研究状况........................................ 2
2 财务软件出口统计的特点 .................................3
2.1软件的无形性增加了统计难度 ............................4
2.2网上传输的出口方式难以统计 ............................4
2.3软件出口统计需要多部门配合 ............................5
3 我国软件出口的统计范围及方式 ...........................5
3.1我国软件出口统计的范围比较广泛 ........................5
3.2我国软件出口统计的两种方式............................ 5
4 我国财务软件出口统计存在的问题 .........................6
4.1出口骗税影响财务软件出口统计 ..........................7
4.2统计主体的不明确影响财务软件出口统计 ..................7
4.3统计方法不先进影响财务软件出口统计.................... 8
4.4统计标准国际化程度不高影响财务软件出口统计 ............8
5 健全我国财务软件出口统计体系的对策 .....................9
5.1加强统计调查的科学性 ..................................9
5.2 建立专门的财务软件出口统计机构 .......................10
5.3加强民间统计来弥补官方统计的不足 ......................10
5.4完善便利于企业的统计方式 ..............................11
5.5以资金流通作为依据进行统计 ............................12
5.6积极向外国特别是美国学习统计方法 ......................12
5.7完善财务软件出口统计法律法规 ..........................13
5.8强化财务软件出口统计法律法规的贯彻执行 ................14
6 结束语 .................................................14
参考文献 .................................................16
致谢 .....................................................17