湖南国投面向事项的会计信息系统分析

发布时间：2018-04-14 10:27

本文选题：事项法 + 会计信息系统　；参考：《中南大学》2013年硕士论文

【摘要】：随着经济全球化和社会生活信息化迅速发展,它改变了商业运营的方式,也改变了管理者所面临的问题。从最初只是用来提高业务的处理效率,到如今的信息技术应用的不断深化,逐步转向决策支持,以信息技术为基础的信息系统成为每个成功企业所必需的管理工具。而会计信息系统是企业管理信息系统的核心部分之一,能够为企业的信息化战略提供最基本和关键的数据。因此,对会计信息系统的研究一直是会计界的重要课题。会计信息需求是会计信息系统发展的源动力,由于基于传统会计循环、形式规范统一的财务报告已经难以满足信息使用者的需求,因此,有必要重建新型的会计信息系统。基于事项法的会计信息系统,利用现代信息、网络技术及数据库技术,采用多种计量属性,报告形式多样化,能满足会计信息使用者“个性化”的信息需求。本文着重以作者的实践工作为基础,通过在湖南省国投实习工作中遇到的问题,以点及面,指出传统会计信息系统存在的问题与面临的挑战；并结合个人工作经历,联系国投财务管理现状,重点分析了企业的业务流程与数据流程,对开发湖南国投面向事项的会计信息系统进行需求分析；确定面向事项的会计信息系统的目标和适用范围,最后设计系统的逻辑模型和功能模型,并对逻辑模型方案的可行性分析。本文的研究目的：希望新系统能兼顾多方利益相关者的信息需求,如湖南省国资委的监管,股东资产保值增值目标,债权人的投资决策,企业管理,风险控制等,为湖南国投如何立足于目前我国的会计环境,构建适宜的会计信息系统提供理论和实务的参考。
[Abstract]:With the rapid development of economic globalization and social life informatization, it has changed the way of business operation and the problems faced by managers.From the beginning, it is only used to improve the processing efficiency of business, but now the application of information technology is deepening, and gradually turning to decision support. The information system based on information technology has become a necessary management tool for every successful enterprise.The accounting information system is one of the core parts of the enterprise management information system, which can provide the most basic and key data for the enterprise information strategy.Therefore, the study of accounting information system has been an important subject in accounting field.The requirement of accounting information is the source power of the development of accounting information system. Because the financial report based on the traditional accounting cycle and the unified form has been difficult to meet the needs of information users, it is necessary to rebuild a new type of accounting information system.The accounting information system based on event method, using modern information, network technology and database technology, adopts a variety of metrological attributes and diversified reporting forms, which can meet the information needs of users of accounting information "individuation".Based on the author's practical work, this paper points out the problems and challenges in the traditional accounting information system through the problems encountered in the practice work in Hunan Province, and combines the personal work experience with the existing problems and challenges faced by the traditional accounting information system.The paper analyzes the business process and data flow of the enterprise, analyzes the requirement of developing the accounting information system of Hunan national investment, and determines the target and the applicable scope of the issue-oriented accounting information system.Finally, the logic model and function model of the system are designed, and the feasibility of the logic model scheme is analyzed.The purpose of this paper is to hope that the new system can take into account the information needs of multiple stakeholders, such as the supervision of Hunan SASAC, the goal of maintaining and increasing the value of shareholders' assets, the investment decision of creditors, the management of enterprises, the control of risks, and so on.It provides a theoretical and practical reference for Hunan Guotuo to establish an appropriate accounting information system based on the current accounting environment in China.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F232

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