信息化环境下SX电力公司会计基础工作研究

发布时间：2018-01-03 15:23

本文关键词：信息化环境下SX电力公司会计基础工作研究　出处：《长沙理工大学》2015年硕士论文　论文类型：学位论文

【摘要】：信息化是当今世界发展的必然趋势,我国正在按照国家信息化发展战略的要求全面推进信息化建设。会计信息化是国家信息化的重要组成部分,会计信息化的推行已引发了新一轮的会计变革,对会计基础工作带来了前所未有的影响。会计实务界依据信息化的要求加强了会计基础工作,但仍存在不足。本文正是在这一环境下,选择SX电力公司信息化环境下会计基础工作作为研究对象,试图探索改进SX电力公司信息化环境下的会计基础工作的途径。本文在总结前人相关研究成果的基础上,通过问卷调查、访谈、电话调查等方式对SX电力公司会计信息化实施的具体情况及其对公司会计基础工作的影响、该公司目前会计基础工作中存在的问题等情况进行了调查,以调查结果为基础,概括了SX电力公司会计信息化环境及其对会计基础工作的影响,总结了公司会计基础工作中存在的问题及其后果,以提高会计信息质量和会计工作效率等为目标,以信息化建设和改进要求为基础,以信息化环境下会计基础工作研究相关理论为指导,针对目前SX电力公司会计基础工作存在的问题,提出了改进公司信息化环境下会计基础工作的具体建议。通过分析研究发现,SX电力公司不论是公司总部还是基层单位,目前的会计基础工作与公司会计信息化的要求还相差甚远,需要从优化调整会计组织机构、改进会计人员培训方式等方面提出解决相关问题的方案,为SX电力公司会计基础工作的改进提供一定的借鉴。
[Abstract]:Informatization is the inevitable trend of the development of the world today. According to the requirements of the national informatization development strategy, our country is comprehensively promoting the informatization construction. Accounting informatization is an important part of the national informatization. The implementation of accounting informatization has led to a new round of accounting reform, which has brought unprecedented impact to the basic work of accounting. Accounting practice has strengthened the basic work of accounting in accordance with the requirements of information technology. However, there are still shortcomings. In this environment, this paper chooses the basic work of accounting in the information environment of SX power company as the research object. Try to explore ways to improve the basic work of accounting in the information environment of SX Electric Power Company. This paper summarizes the previous related research results through questionnaires and interviews. Telephone survey and other ways to SX Electric Power Company accounting information implementation of the specific situation and its impact on the company's basic accounting work, the company's current problems in the basic accounting work were investigated. Based on the investigation results, this paper summarizes the accounting information environment and its influence on the basic accounting work of SX Electric Power Company, and summarizes the problems and consequences in the basic accounting work of the company. The aim is to improve the quality of accounting information and the efficiency of accounting work, based on the requirements of information construction and improvement, and under the guidance of the relevant theories of accounting basic work under the information environment. In view of the problems existing in the basic accounting work of SX Electric Power Company at present, this paper puts forward some specific suggestions for improving the accounting foundation work in the information environment of the company, and finds out through the analysis and research. SX Power Company, whether it is the headquarters of the company or grass-roots units, the current accounting foundation work and the company accounting information requirements are still far from the need to optimize the adjustment of accounting organization. In order to improve the basic work of accounting in SX Electric Power Company, the author puts forward some solutions to solve the problems in improving the training methods of accountants, and provides some reference for the improvement of the basic accounting work of SX Electric Power Company.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.61;F406.7

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