基于融合视角的企业会计信息化思考

发布时间：2019-04-03 06:54

【摘要】：信息技术既是构成企业经营环境的一个要素,也是管理可以利用的手段和工具。以互联网、大数据、人工智能等为代表的现代信息技术深刻影响着人们的行为和思想,传统组织管理模式受到挑战,管理融合成为达成组织管理效果、提高管理效率的途径。融合的最佳实现离不开信息系统。基于融合思想的企业管理信息系统是以满足管理决策需求为牵引,以数据为驱动,由数据采集系统、信息处理系统、模型工具和专家系统构成的支持实现企业目标的新型综合信息化平台。该平台中会计信息化部分由会计信息处理模块集、会计模型和技术工具、财会类专家系统构成。融合视角下,会计活动的重点涵盖信息处理和决策支持两大内容,管理会计信息化与财务会计信息化实现整合。
[Abstract]:Information technology is not only an essential element of business environment, but also a means and tool of management. Modern information technology, represented by Internet, big data, artificial intelligence and so on, deeply affects people's behavior and thought, and the traditional organizational management mode is challenged. Management fusion becomes the way to achieve the effect of organizational management and improve the efficiency of management. The best realization of fusion can not be separated from the information system. The enterprise management information system based on the fusion idea is driven by data acquisition system and information processing system, which is driven by data collection system and information processing system. Model tools and expert system to support the realization of enterprise goals of a new comprehensive information platform. The accounting information part of the platform is composed of accounting information processing module, accounting model and technical tools, accounting expert system. From the perspective of integration, the focus of accounting activities includes information processing and decision support, and the integration of management accounting informatization and financial accounting informatization is realized.
【作者单位】：首都经济贸易大学会计学院;
【基金】：国家社科基金一般项目“企业关系网络、输入型和内生型内部控制缺陷防扩散机制研究”(14BGL189) 财政部管理会计专项课题“基于商业智能(BI)的管理会计信息系统研究(B0708-CMC17N7315) 首都经济贸易大学校级教改重大项目“互联网+环境下的管理会计信息化体系实施模式研究”(2016)
【分类号】：F232

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