供给侧改革下的会计信息集成应用研究

发布时间：2018-03-26 07:19

  本文选题：供给侧改革　切入点：会计信息　出处：《会计之友》2016年15期

【摘要】：供给侧改革是当前经济改革重点,会计领域也要适应供给侧改革需要。为此,文章分析传统财务会计信息流程存在的信息收集有限、滞后、信息不完整、决策功能弱化、会计信息报表单一等问题,提出了供给侧会计信息集成优化原则,利用大数据、云平台,设计了会计信息集成应用方案,以实现传统会计向决策管理会计信息转变,适应供给侧改革的要求。
[Abstract]:The supply-side reform is the focus of the current economic reform, and the accounting field should also meet the needs of supply-side reform. Therefore, this paper analyzes the limited information collection, lag, incomplete information and weak decision-making function in the traditional financial accounting information flow. This paper puts forward the optimization principle of accounting information integration on the supply side, designs the application scheme of accounting information integration based on big data and cloud platform, in order to realize the transformation from traditional accounting to decision-making management accounting information. To meet the requirements of supply-side reforms.
【作者单位】： 广州航海学院;
【基金】：广东高校人文社科研究项目(2015WTSCX084)
【分类号】：F233
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本文编号：1666893