文章基本信息

标题：ONLINE TRANSMISSION OF FISCAL DECLARATIONS AND ANNUAL FINANCIAL STATEMENTS – A COMPONENT OF E-GOVERNMENT
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作者：Isac, Alin ; Isac, Claudia
期刊名称：The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration
印刷版ISSN：2066-575X
出版年度：2009
卷号：9
期号：Special
页码：198-203
出版社："Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration
摘要：In administration, information technology represents a field with major implications in its functioning and the re-configuration of the computer infrastructure is responsible for a series of efficient changes concerning the development of the administrative process. Thus, our paper tries to determine the importance of Business to Government relation in increasing the flexibility of IT solutions used at the level of companies and especially in the financial accounting activity, starting from the necessity to implement the e-Government system in Romania. While revealing the company’s IT system and the financial accounting subsystem we also pointed out the stages of the accounting activities regarding the filling out of statistical reports such as fiscal declarations and annual financial statements. Creating and using a SICPU system (Computer System for Collecting, Processing and Tracking Fiscal Declarations and Annual Financial Reports) which is going to be used by county financial administrations is a requisite and our paper brings out, on the one hand, the technological components needed by the company in order to send information, the stages of sending information towards SICPU and the hardware component, the users’ interfaces and the types of transfers, on the other hand. In the end of the paper we have highlighted the main advantages of implementing computer systems for colleting, processing and tracking fiscal declarations and annual financial statements for both economic units and the institutions interested in gathering and analyzing this data.
关键词：e-Government; SICPU system (Computer System for Collecting; Processing and Tracking Fiscal Declarations and Annual Financial Reports); financial accounting information system; electronic data interchange; user interface; Internet connections.