高等学校会计信息化建设研究

发布时间：2018-01-27 14:34

本文关键词： 会计信息化高校会计信息系统　出处：《辽宁师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：由传统手工会计到会计电算化，再到今天正在不断探索、实践的会计信息化，会计工作正在经历又一个至关重要的发展时期。对于与国民生计密切相关的经费运行情况，我们有责任将最准确的信息及对未来发展趋势的分析判断提供给上级部门作为决策中重要的参考，同时，会计工作的透明性也越来越为广大群众所关心，不管从哪个方面讲，会计从业人员都应该把不断提高会计工作的准确性、及时性和有效性作为会计工作的努力方向，从而使会计工作符合时代进步的要求，符合广大人民群众的期望和国家发展的需要。本文对会计信息化发展过程中已经形成的各种观点进行了阐述，并结合我国高等学校会计信息化工作的实际给出了作者对“高等学校会计信息化”的定义，在此基础上，本文较为具体地分析了我国高校会计信息化的现状及存在的问题，提出了解决问题的一些建议，，并以工资管理信息系统及学生收费系统为例，阐述了这两个会计信息子系统的模块设计及需要注意的问题，在此期望与各位专家同仁共同探讨。本文共分六个部分。第一部分为引言，主要阐述高校会计信息化建设的研究背景和研究意义，以及本文的研究思路和方法。第二部分文献综述，主要阐述国内外相关领域的研究现状。第三部分主要阐述我国高校会计信息化的现状，分析高校会计信息化建设过程中存在的一些问题。第四部分主要借鉴企业会计信息化的经验，对高校会计信息化建设过程中可能存在的一些问题提出解决的建议措施，以期在实际建设过程中趋利避害，减少会计信息化可能对高校发展产生的不利影响，顺利实现高校会计信息化。第五部分以高校会计信息系统中的工资管理子系统及学生收费子系统为例，探讨相关模块功能及流程的设计，使之适应高校会计信息化的发展。第六部分为结论，对全文的内容做出总结。由于会计信息化工作还在不断摸索和完善之中，本文的观点肯定存在不足之处，希望各位专家和同仁们给予指教，作者在此深表谢意！
[Abstract]:From the traditional manual accounting to computerized accounting, and then to today is constantly exploring, the practice of accounting information. Accounting is going through another critical period of development... For the operation of funds closely related to the livelihood of the people. We have the responsibility to provide the most accurate information and the analysis and judgment of the future development trend to the higher department as the important reference in the decision-making, at the same time, the transparency of the accounting work is more and more concerned by the masses. No matter from which aspect, accounting practitioners should constantly improve the accuracy, timeliness and effectiveness of accounting work as the direction of accounting efforts, so that accounting work in line with the requirements of the times. In line with the expectations of the broad masses of the people and the needs of national development. This paper expounds various viewpoints that have been formed in the development of accounting informatization, and gives the author's definition of "accounting informatization in colleges and universities" in combination with the practice of accounting informatization in colleges and universities in China. On this basis, this paper analyzes the current situation and existing problems of accounting information in colleges and universities in China, puts forward some suggestions to solve the problems, and takes the salary management information system and the student charge system as examples. This paper expounds the design of the modules of the two accounting information subsystems and the problems needing attention, and looks forward to discussing them together with the experts and colleagues. This paper is divided into six parts. The first part is the introduction, mainly expounds the research background and significance of the construction of accounting informatization in colleges and universities, as well as the research ideas and methods of this paper. The second part of the literature review, mainly describes the domestic and foreign research status in related fields. The third part mainly expounds the present situation of accounting informatization in colleges and universities in China, and analyzes some problems existing in the construction of accounting informatization in colleges and universities. The 4th part mainly draws lessons from the experience of enterprise accounting informatization, and puts forward some suggestions to solve the possible problems in the process of accounting informatization construction in colleges and universities, with a view to seeking advantages and avoiding disadvantages in the process of actual construction. To reduce the adverse effects of accounting informatization on the development of colleges and universities, and to realize the accounting informatization of colleges and universities smoothly. Taking the salary management subsystem and the student charge subsystem in the accounting information system of colleges and universities as examples, the paper discusses the design of the function and process of the related modules, so as to adapt them to the development of the accounting information system in colleges and universities. Part 6th is the conclusion, the content of the full text is summarized. As the accounting information work is still groping and improving, this point of view must have shortcomings, I hope you experts and colleagues to give advice, the author is deeply grateful here!
【学位授予单位】：辽宁师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

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