基于云计算的行政单位会计信息化问题研究

发布时间：2018-05-14 18:27

本文选题：云计算 + 行政单位会计　；参考：《哈尔滨商业大学》2014年硕士论文

【摘要】：会计信息化是会计与信息技术相结合的产物,是信息社会对行政单位会计信息管理提出的一个新要求,是行政单位会计顺应信息化浪潮所做出的应对措施。纵观我国会计信息化的发展历程,虽然会计信息系统的功能越来越强大,应用也越来越普及,但从总体来看,我国行政单位会计信息化还处在初级阶段,仍然存在着许多亟待解决的问题。随着会计信息系统所使用的技术越来越先进,无论是系统的开发,还是管理和维护都对技术人员的水平提出了更高的要求,建设和运行维护成本也越来越难以控制。正是在这样的背景下,提出了将云计算引入行政单位会计信息化建设中去,使行政单位能够以较低地成本实现会计信息化。文章主要采用了规范研究法、文献研究法和案例分析法相结合的方法,以基于云计算的会计信息化相关理论为基础,阐述基于云计算的行政单位会计信息化的必要性和可行性,并对基于云计算的行政单位会计信息化进行了模式构建,阐明了构建的目标和原则,同时进行了平台设计,最后以实际应用案例对基于云计算的会计信息化在行政单位中的应用加以说明,将云计算应用到某行政单位会计信息化中进行检验,按照预先设计好的流程逐步实施,最终得出云计算在行政单位会计信息化中应用可行的结论。
[Abstract]:Accounting informatization is the product of the combination of accounting and information technology. It is a new requirement for administrative unit accounting information management in the information society. It is also a response measure made by administrative unit accounting to comply with the information tide. Throughout the development of accounting information in our country, although the function of accounting information system is becoming more and more powerful and the application is becoming more and more popular, generally speaking, the accounting information of administrative units in our country is still in the primary stage. There are still many problems to be solved. With the more and more advanced technology used in accounting information system, both the development, management and maintenance of the system have put forward higher requirements to the level of technical personnel, and the cost of construction and operation and maintenance has become more and more difficult to control. Under this background, it is proposed to introduce cloud computing into the construction of accounting informatization of administrative units, so that administrative units can realize accounting informatization at relatively low cost. This paper mainly adopts the method of normative research, literature research and case analysis, and expounds the necessity and feasibility of accounting informatization of administrative units based on cloud computing based on the related theories of accounting information based on cloud computing. At the same time, the model of accounting information of administrative units based on cloud computing is constructed, the objectives and principles of the construction are clarified, and the platform design is carried out at the same time. Finally, the application of accounting informatization based on cloud computing in administrative units is explained with practical application cases. The application of cloud computing to accounting informatization of a certain administrative unit is tested and implemented step by step according to the pre-designed process. Finally, it comes to the conclusion that cloud computing can be applied in the accounting informatization of administrative units.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6;F232

【共引文献】