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Spreadsheets - the Good, the Bad and the Downright Ugly
摘要:
电子表格无处不在,在金融、商业、工业、学术界和政府的广大领域都受到严重依赖。他们也被认为是非常和不可接受的容易出错。如果这两点得到接受,那么就必然会得出结论,不加控制地使用这些武器有可能造成相当大的损害。控制这种错误的一种方法应该是将电子表格必须具备的一组特性定义为“良好实践”,将其必须避免的另一组特性定义为“不良实践”。原则上,界定这些特征应该是完全可行的。然而,能够在确定的时刻权威地说任何特定的电子表格符合这些特征是非常困难的。提交人声称,使用自动化电子表格开发可以明显有助于确保和证明这种遵守。
英文摘要:
Spreadsheets are ubiquitous, heavily relied on throughout vast swathes of finance, commerce, industry, academia and Government. They are also acknowledged to be extraordinarily and unacceptably prone to error. If these two points are accepted, it has to follow that their uncontrolled use has the potential to inflict considerable damage. One approach to controlling such error should be to define as "good practice" a set of characteristics that a spreadsheet must possess and as "bad practice" another set that it must avoid. Defining such characteristics should, in principle, perfectly do-able. However, being able to say with authority at a definite moment that any particular spreadsheet complies with these characteristics is very much more difficult. The author asserts that the use of automated spreadsheet development could markedly help in ensuring and demonstrating such compliance.
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