会计信息资源整合系统研究

发布时间：2018-03-26 19:10

本文选题：会计信息资源　切入点：会计信息资源整合　出处：《中国海洋大学》2013年硕士论文

【摘要】：在信息资源日益成为企业核心资源的今天，企业决策者却面临着“数据丰富，知识贫乏”的窘境，得不到充分的决策支持信息。而会计部门作为核心财务数据的主导者，日益成为企业的数字神经中心，掌握着企业关键的信息资源，也因不能为信息使用者提供及时、相关的决策信息而遭受到广泛的批评。如何适应信息化下会计职能转变的要求，让会计人员从信息的生产者转变为信息的消费者、整合者，更好地提供决策相关信息，以辅助决策者获得敏锐的洞察力，做出精明的决策从而为企业创造价值。这要求会计信息系统拓展信息源，具备更好的信息处理、整合能力，，提供数据挖掘、分析的功能，以辅助会计人员实现决策支持的职能转变。所以本文试图构建一个会计信息资源整合系统，在信息系统整合的基础上实现信息源和信息处理应用的整合，为会计信息资源整合提供实现途径。本文运用规范分析法和交叉学科研究方法，从现行会计信息系统缺陷和会计职能转变需要的角度分析了会计信息资源整合系统的需求，从广度和深度上界定了整合的会计信息资源范围，包括企业内外的财务业务相关的结构化和非结构化会计信息，并论述了会计信息资源整合的职能与特点。此外，重点对会计信息资源整合系统从总体框架、功能体系和关键技术支持等几方面进行了总体设计：先基于信息资源整合相关研究，提出会计信息资源整合系统的核心是实现信息源的整合和信息处理应用整合；据此从整体上设计了该系统的总体框架，包括会计信息资源采集子系统和会计信息资源加工子系统；并从三方面分析了该系统可以实现的功能以及整合信息层和整合应用层的关键技术支持。接着在总体设计的基础上，对会计信息资源整合系统进行了详细的设计：首先基于会计档案电子化管理和非结构化会计信息采集设计了会计信息资源采集子系统，构建了会计信息资源库，实现信息源的整合；接着从关键指标分析、可视化数据展现、会计知识中心等方面设计了会计信息资源加工子系统的功能模块，实现信息处理应用整合；并依托搜技术实现对结构化和非结构化会计信息的一站式快速检索，使公司财务成为企业的谷歌库，实现会计信息的按需索取。最后总结全文，提出未来会计发展变革趋势：信息资源整合与价值创造，会计人员将成为企业的价值整合者。本文旨在探讨实现会计信息资源整合的方案，可能存在的贡献有以下几点：（1）初步探讨了实现会计信息资源整合的方案——通过会计信息资源整合系统，使信息使用者可以综合利用信息技术对信息资源进行整合处理，以提炼出决策相关信息，满足其个性化的信息需求；（2）通过会计档案电子化管理和广口式会计信息处理模式，基于价值链建立包括企业内外的财务业务相关的结构化和非结构的会计信息资源库，实现信息源的整合，并提出构建会计知识库；（3）提出将搜技术运用到会计信息整合系统，实现对结构化和非结构化会计信息的一站式检索，使公司财务成为企业的谷歌库，信息使用者可以主动地按需索取地获得决策相关信息；会计人员也能“随需应变”地提供会计信息。
[Abstract]:In the information resources become the core resource of enterprises today, enterprise decision makers are faced with "rich data, poor knowledge" dilemma, do not have enough information to support decision-making. And the accounting department as the leading core financial data, has become the digital nerve center of the enterprise, enterprise holds the key information resources, also because they can not provide users with timely information about decision-making and suffered widespread criticism. How to adapt to the change of accounting function under the informatization requirements, let the accounting personnel integration shift from information producers of consumer information, provide relevant information to assist decision making, decision makers gain insight, shrewd the decision to create value for the enterprise. This requires the accounting information system to expand the sources of information with information processing, better integration ability, provide data mining, analysis. It can help accountants achieve the transformation of decision support function. Therefore, this paper attempts to build an accounting information resource integration system, which integrates information sources and information processing applications on the basis of information system integration, and provides a way to integrate accounting information resources.
This paper uses the method of normative analysis and interdisciplinary research methods, from the transformation of the current accounting information system defects and accounting function needs to analysis of accounting information resources integration system needs, from the breadth and depth of defining accounting information resources integration, including internal and external financial services related to structured and unstructured accounting information, and discusses the function and characteristics of accounting information resources integration. In addition, the focus of accounting information resource integration system from the aspects of the overall framework, function of system and the key technical support for the overall design: first, based on the integration of information resources related research, put forward the core of accounting information resources integration system is to realize the integration of information source and information processing application integration; according to the design of the overall framework of the system as a whole, including the accounting information resources acquisition subsystem and accounting information The information resource processing subsystem; and analyzes the system can realize the function and key technology of the integration of information integration layer and application layer support from three aspects. Then on the basis of the overall design, the accounting information resource integration system design in detail: first, based on the accounting information collection subsystem design of Accounting Archives the electronic management and non structured accounting information acquisition, construction of accounting information resources, realize the integration of information sources; then from the analysis of key indicators, visual data show, accounting knowledge center etc function module design of the accounting information processing subsystem, information processing and application integration; relying on search technology to achieve fast retrieval the structured and unstructured accounting information one-stop, the company's finance become the Google Enterprise Library, implementation of accounting information on-demand request. Finally, the total With the full text, the trend of the future reform of accounting development is put forward: the integration of information resources and the creation of value, the accountants will become the value integrators of the enterprise.
The purpose of this paper is to discuss the scheme to realize the integration of accounting information resources, and the possible contributions are as follows:
(1) initially discussed the scheme of integrating accounting information resources. Through accounting information resources integration system, information users can integrate information resources with information technology to extract relevant information and satisfy their personalized information needs.
(2) through the electronic management of accounting archives and the mode of wide accounting information processing, based on the value chain, we build a structured and unstructured accounting information resource repository, which includes related financial businesses inside and outside the company, and integrate information sources, and put forward the construction of accounting knowledge base.
(3) the search technology is applied to the accounting information system integration, implementation of structured and unstructured accounting information and one-stop retrieval, the company's finance become the Google Enterprise Library, users can take the initiative to demand according to the needs for decision-making related information; accounting personnel can "on demand" to provide accounting information.

【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F232

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