会计信息系统智能化在G烟草商业企业中的应用研究

发布时间：2018-03-29 11:21

本文选题：会计智能化　切入点：会计信息系统　出处：《西安邮电大学》2017年硕士论文

【摘要】：随着大数据和人工智能技术的突飞猛进,计算机已经可以在不少领域解决各种智能问题。在会计领域,会计智能化是21世纪会计学科发展的新课题。要研究会计智能化如何提升企业的效益,既需要理论方面研究,也需要具体应用方面的研究。在这样的背景下,本文选择了一家具备会计智能化改造条件的G市烟草商业企业进行调研。调查发现,G公司的会计信息系统大量的会计工作还是要依靠会计人员的手工操作,智能化和自动化水平较低。近年来,由于中国的卷烟消费需求出现了下降的势头,烟草行业大力提倡精益管理降本增效,要求积极运用现代管理手段和工具,最大限度地降低成本费用和提高产出效率。当前,烟草行业的职工薪酬普遍较高,较高的人工成本成为制约行业发展的一大瓶颈。G公司要想继续提升企业效益,必须从提升企业的信息化水平和降低人工成本入手。论文回顾了会计电算化到会计信息化的发展过程,通过研究会计信息系统在会计电算化、会计信息化中的角色和作用,总结归纳了智能化的会计信息系统的特点,找出了会计智能化实现的具体方法。通过调研G公司目前会计业务流程和会计信息系统基本情况,论文对G公司的会计人员配备情况、会计业务流程的现状、会计信息系统的计算机软件使用状况进行了分析。为帮助企业制定切实可行的智能化改造计划和方案,论文设计了会计信息系统智能化诊断工具——智能化金字塔。利用智能化金字塔,论文对G公司的会计信息系统进行了诊断,确定了会计信息系统智能化改造的量化目标,制定了实现目标所需要的策略,再根据策略找到了可以应用的智能化技术,结合公司的实际情况,设计了改造方案,并对实施后的项目进行了评估。以下是论文的研究结论:1、实现会计智能化的关键是提升会计信息系统的智能化水平。2、智能化的会计信息系统有三个特点:自然交互、智能云计算和通用可扩展的财务报告。实现这三个特点的智能技术是图像识别技术、会计云技术和XBRL语言技术。3、G公司的会计信息系统智能化改造方案能明显提升工作效率,投资少,兼容性强,能够帮助企业减员增效。
[Abstract]:With the rapid development of big data and artificial intelligence technology, computers have been able to solve various intelligent problems in many fields. Accounting intellectualization is a new subject in the development of accounting discipline in the 21st century. In order to study how accounting intelligence can improve the efficiency of enterprises, it needs both theoretical and practical research. In this paper, a tobacco business enterprise in G city with the condition of intelligent accounting reform is selected for investigation. The investigation shows that a large amount of accounting work in accounting information system of G Company still depends on the manual operation of accountants. The level of intelligence and automation is relatively low. In recent years, due to the declining demand for cigarette consumption in China, the tobacco industry has vigorously advocated lean management to reduce costs and increase efficiency, requiring active use of modern management tools and tools. At present, the salary of the workers in the tobacco industry is generally higher. Higher labor costs have become a major bottleneck restricting the development of the industry. Company G wants to continue to improve the efficiency of the enterprise. This paper reviews the development process of accounting computerization to accounting informatization, and studies the role and role of accounting information system in accounting computerization and accounting informatization. This paper summarizes the characteristics of the intelligent accounting information system, and finds out the concrete methods to realize the accounting intelligence. Through the investigation and investigation of the current accounting business process and the basic situation of the accounting information system in G Company, This paper analyzes the accounting personnel of G Company, the current situation of accounting business process, and the use of computer software in accounting information system. The paper designs an intelligent diagnostic tool of accounting information system-intelligent pyramid. By using intelligent pyramid, the paper diagnoses accounting information system of G Company, and determines the quantization goal of intelligent transformation of accounting information system. The strategy needed to achieve the goal was formulated, and then according to the strategy to find out the intelligent technology can be applied, combined with the actual situation of the company, the design of the transformation plan, The following is the conclusion of the thesis: 1. The key to realize accounting intelligence is to improve the intelligence level of accounting information system. The intelligent accounting information system has three characteristics: natural interaction. Intelligent cloud computing and general expandable financial report. The intelligent technology to realize these three characteristics is image recognition technology. Accounting cloud technology and XBRL language technology. 3G company's intelligent transformation scheme of accounting information system can obviously improve the working efficiency. Small investment, strong compatibility, can help enterprises reduce staff efficiency.
【学位授予单位】：西安邮电大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F721;F232

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