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對財務軟件中相關數據庫學習的教學思考

熱度0票  瀏覽71次 時間:2018年8月06日 10:06
  摘要:在職干部培訓由于培訓對象所具有的知識結構、理解能力和培訓時間上的差異,對數據庫的學習及掌握程度與學歷教育有所不同。尤其對稅務干部來說,如何在較短時間內快速掌握在工作中有用的數據庫知識,是我們思考的重點。
  關鍵詞:用友軟件;據庫;干部培訓
  中圖分類號:F232 文獻標識碼:A 文章編號:1673-1131(2015)10-0281-02我校屬于稅務系統的在職培訓,學員大部分具有會計、稅收的教育背景,計算機知識相對欠缺。隨著會計電算化培訓的不斷深入,目前學員對常用的財務軟件的操作已熟練掌握。
  雖然財務軟件和數據庫密不可分,但因為學員知識結構和培訓時間等原因,對數據庫知識的培訓一直沒有規模展開。現在的學員與若干年前相比整體發生了很大的變化,他們年輕化、學位高、計算機和英語基礎好,具備學習數據庫的基本條件;另一方面,在職培訓大都是短期培訓,一個培訓項目包含若干們課程;再者,稅務人員不同于軟件編程員,學習目的不同,他們重點是如何快速準確地稽查到所需要的財務數據,編程語言方面也不需做過多深入的講述。所以在培訓方法上應結合財務軟件的內容采用案例引導方式,用會計電算化中出現的實際問題為引子拓展到相關的數據庫知識,做到學有所用,以此來激發學員的學習興趣,調動學員學習的積極性。
  1 通過“用友T3 圖標”介紹財務軟件與其對應的數據庫
  大部分的財務軟件采用C/S(客戶/服務器)或B/S(瀏覽器/服務器)模式,后臺服務器通常采用Oracle、Sybase、SQL Server等大型的關系型數據庫。目前市場上財務軟件種類繁多,同一款軟件又有多種版本,市場份額占有率比較大的有國外的SAP、Oracle,國內的用友、金蝶、速達、浪潮、管家婆等。不單獨安裝數據庫的財務軟件一般用的是系統本身自帶的小型數據庫,如微軟的 ACCESS,穩定性相對差些,單獨安裝數據庫的軟件一般穩定性會高些。下表 1 為常用財務軟件和其采用的數據庫。
  表 1 常用財務軟件及其采用的數據庫
  目前許多院校會計電算化教學中使用的都是用友 ERPU8 或用友暢捷通 T3 教育專版,我校使用的是用友暢捷通 T3教育專版,后臺數據庫為SQL Server 2000 或其簡裝版MSDE。
  2 通過“建賬向導”等操作探索數據庫存儲數據的方式一個完整且正常工作的用友數據系統包含兩個數據庫:
  用友系統數據庫 UFSYSTEM 和用友數據庫 UFDATA。用友系統數據庫存儲所有賬套的公共信息,它是在安裝用友財務軟件過程中,由安裝程序創建的數據庫,所有的賬套信息、用戶、權限等都是在這個數據庫中保存的;用友數據庫存儲賬套每個年度(包括各個模塊)具體的財務信息,它是用戶在創建賬套時生成的數據庫,主要用于存放賬套的憑證、報表等數據,其命名規則為 UFDATA_×××_××××(×××為賬套號,××××為會計年度)。
  存放數據并對數據進行管理是數據庫的基本功能,這些功能可通過數據庫的基本對象——數據表來實現。目前廣泛使用的關系型數據庫由一系列二維表組成,二維表由行和列組成,表中的每一列記錄數據的某一個屬性,稱為“字段”,表中的每一行表示一個具體的屬性值,稱為“記錄”。大量的數據就是通過這樣的“表”表現出來的。例如我們建賬時操作員的權限信息存儲在 UFSYSTEM 下的 UA_USER 數據表中。如圖 1 所示。
  圖 1 UA_USER 數據表
  3 通過“備份/恢復”功能展開數據庫文件的操作用友暢捷通T3 中,可通過“系統管理”模塊的“備份/恢復”
  功能將某一賬套的財務數據備份到硬盤中或將其刪除,反過來,當兩個賬套文件 UFERPACT. LST、UFDATA. BA_都完整時,同樣也可以把該賬套的數據恢復到用友 T3 中。如果,上述兩個賬套文件不完整或被刪除了,那么該賬套的數據還能恢復嗎?
  視情況而定。首先明確兩個內容: 數據庫文件包括主數據庫文件和日志文件,其擴展名分別為mdf和ldf; 一個完整的數據庫文件包含 4 個具體內容:UFSYSTEM. MDF、UFSYSTEM.LDF和UFDATA.MDF 、UFDATA.LDF,其默認存放路經為:ADMIN\UFSYSTEM.MDF 和 UFSYSTEM.LDF 和ADMIN\ztxxx\xx 年度\UFDATA.MDF 和 UFDATA.LDF。
  第一種情況:當上述四個文件都完整存在時,可通過數據庫的附加功能將賬套數據恢復。
  第二種情況:只有 ufdate.mdf 和 ufdate.ldf 兩個文件時,需要先在“系統管理”下建立一個基礎設置完全相同的賬套,再把這兩個文件直接覆蓋新賬套中的相同兩個文件上即可。
  介紹完上述內容后,學員的積極性就會被調動起來,趁熱 打鐵,介紹企業管理器中數據庫的其他操作:數據庫的備份/還原、數據庫的刪除/建立、數據表記錄的導入/導出、數據的查詢與修改等。
  4 通過介紹 SQL 語句了解 SQL 語言如何操作數據SQL(Structured Query Language)全稱結構化查詢語言,是數據庫中使用的標準數據查詢語言。使用 SQL 的常見關系數據庫管理系統有:Oracle、Sybase、Microsoft SQL Server 等。
  絕大多數的數據庫系統遵守ANSI SQL標準,但是它們同樣做了某些程序的擴展和修改,SQL Server 使用 Transact-sql。SQL功能強大,可分為 4 個部分:
  (1)數據定義語言DDL,用來定義和管理數據庫及其所含各類對象結構的語句,主要命令有 create、alter、drop。
  (2)數據控制語言 DCL,用來控制數據庫組件的存取許可、存取權限的語句,主要命令有 grant、revoke。
  (3)數據操縱語言 DML,用來操縱(添加、修改或刪除)數據庫中數據的語句,主要命令有 update、delete。
  (4)數據查詢語言 DQL,用來查詢據庫中數據的語句,主要命令有 select。
  對數據庫、數據表的操作除了用菜單完成外,還可以用SQL 語言來實現。除此之外,在處理批量操作方面,用 SQL 語言實現起來更容易。



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