Evaluations of Tax Software: General Guidelines.
本文讨论了微计算机在税务领域的应用，强调软件质量比硬件更重要，并提出了评估税务软件的标准，对税务学者和从业者选择软件有参考价值。
Abstract The article focuses on the microcomputer software packages related to the evaluation of tax. The microcomputer, with its ease of use, portability, extensive tax-related software, and relatively low cost, has spurred considerable interest by tax professionals. The advent of microcomputers has also spurred the development of many software applications that formerly were not available with timesharing. The microcomputer is special because it represents an ideal delivery system of computer resources to non-computer-oriented professionals. Microcomputers are being used as desk-top intelligent terminals, to link the professional with information and users in other offices. Although the media seems to concentrate upon the importance of the computer hardware decision when a tax practitioner decides to computerize, the appropriateness and quality of the software selected by the practitioner is perhaps even more important. Given the importance of software in today's tax practice, tax academics and practitioners must apply a set of criteria to evaluate such programs.