基于辅助核算会计信息系统的优化研究

发布时间：2018-01-24 21:30

本文关键词： 会计信息系统辅助核算优化研究多重交互经营管理　出处：《辽宁师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：企业管理信息系统中一个重要组成部分是会计信息系统，我国依据会计准则和理论方法在不同时期研究出的会计信息系统,深深地印上了各个阶段企业不同管理方法与体制的痕迹。随着全球经济一体化的迅猛发展，，信息技术与财务技术的结合凸显其重要性。会计信息系统中的“辅助核算”功能近年来发展迅速，不仅具有多种核算类型还具有应用优势。财务人员要针对辅助核算的功能进行设计与应用，争取在企业核算管理和运营过程中，充分探究其功能并真正将管理与企业实务融合；企业可以根据自身经营特点对辅助核算进行多重交互的创新应用、进行现金流量表的编制与处理、运用往来核算功能对往来客商进行分析管理、自动进行成本结转等多项创新应用。但是在辅助核算的运行过程中还是存在缺陷，应该通过提供丰富的信息资料和分析功能、提供计划控制及分析功能以及提供多种预测分析功能，实现从辅助核算量变到辅助核算质变的过程。本文写作的主要目的是通过思考研究目前会计信息系统中辅助核算功能应用的缺陷和不足，结合企业未来管理信息化模式进行创新应用深度挖掘。通过一系列对辅助核算的优化设计，实现企业高品质绩效管理。同时针对创新应用中的短板进行设计多种分析功能—提供丰富资料分析功能、计划控制分析功能、多种预测分析功能等，是今后财务人员和研究人员工作的重点。本文总共分为七个章节：第一章是引言，主要介绍了会计信息系统中辅助核算的研究背景和意义，以及应用中的创新和不足之处。第二章系统的介绍了会计信息系统的涵义、组织结构和发展模式。第三章是会计信息系统中辅助核算的内涵及优势，列举了四项应用优势。第四章是会计信息系统中辅助核算应用的现实状况，目前辅助核算的应用存在很多缺陷，应用浅显、优势不足。第五章是基于辅助核算的会计信息系统优化研究，主要包括基于辅助核算进行多重交互创新性应用，对往来客商进行管理，汇编现金流量表，进行已销产品成本的自动处理等创新操作。第六章是从辅助核算的量变到辅助核算的质变，主要介绍多种分析功能的运用。第七章是结论，主要是对论文总体的描述及对未来发展前景的观望。
[Abstract]:An important part of the enterprise management information system is the accounting information system, which is developed in different periods according to the accounting standards and theoretical methods in our country. With the rapid development of global economic integration, different management methods and systems have been printed deeply. The combination of information technology and financial technology highlights its importance. The function of "assistant accounting" in accounting information system has developed rapidly in recent years. Not only has many accounting types but also has the application superiority. The financial personnel should carry on the design and the application according to the auxiliary accounting function, strives for in the enterprise accounting management and the operation process. Fully explore its functions and truly integrate management with business practice; According to their own operating characteristics, enterprises can carry out multi-interactive innovation application of auxiliary accounting, compile and process the cash flow statement, and use the function of current accounting to analyze and manage the merchants. Automatic cost carry-over and other innovative applications. But in the operation of accounting there are still shortcomings, should be through the provision of rich information and analysis functions. It provides planning control and analysis function as well as a variety of prediction and analysis functions to realize the process from quantitative change of auxiliary accounting to qualitative change of auxiliary accounting. The main purpose of this paper is to study the shortcomings and shortcomings of the application of the auxiliary accounting function in the current accounting information system. Combined with the future management information model of enterprises to carry out innovative application depth mining. Through a series of auxiliary accounting optimization design. To achieve high quality performance management. At the same time to design a variety of analysis functions for the short board in innovative applications-to provide rich data analysis function, planning control analysis function, a variety of predictive analysis functions and so on. Is the future financial personnel and the research personnel work the focal point. This paper is divided into seven chapters: the first chapter is the introduction, mainly introduces the background and significance of the research on the accounting assistant accounting in the accounting information system. The second chapter systematically introduces the meaning, organizational structure and development model of accounting information system. Chapter three is the connotation and advantages of accounting assistance in accounting information system. This paper enumerates four application advantages. Chapter 4th is the reality of auxiliary accounting application in accounting information system. At present, there are many defects in the application of auxiliary accounting, and the application is simple. Chapter 5th is the research on optimization of accounting information system based on auxiliary accounting, which mainly includes multi-interactive and innovative application based on auxiliary accounting, management of merchants and compilation of cash flow statement. Chapter 6th is from quantitative change of auxiliary accounting to qualitative change of auxiliary accounting, which mainly introduces the application of various analytical functions. Chapter 7th is the conclusion. Mainly to the paper overall description and to the future development prospect wait-and-see.
【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】：F232

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