M会计师事务所信息化发展战略及实施策略研究

发布时间：2018-05-17 19:15

本文选题：会计师事务所 + 信息化发展战略　；参考：《大连海事大学》2013年硕士论文

【摘要】：随着经济社会信息化水平的不断提高,会计师事务所已经处在信息化的业务环境之中。加快信息化建设,发挥科技是第一生产力的作用,以信息技术提高会计师事务所内部管理水平、以信息技术保障会计师事务所执业质量、以信息技术再造会计师事务所业务流程、以信息技术提升会计师事务所服务价值,是大型会计师事务所面临的重要问题。信息技术已经成为会计师事务所提升核心竞争力的强劲引擎,促进会计师事务所核心竞争力不断提升。大型会计师事务所的信息化建设绝不是一件简单的事情,事实证明,没有一个清晰的发展思路,没有明确的信息化战略,没有科学合理的规划设计,盲目进行信息化建设,必然是高风险、低收益,形成不能高度共享的信息孤岛,非但不能起到支撑企业经营发展的作用,反而成为阻碍企业发展的掣肘。因此,本文结合会计师事务所的实际,首先采用SWOT分析方法针对会计事务所面临的外部机遇和挑战,以及内部信息化建设的优势和问题进行的详细的分析,将分析结果作为信息化建设战略规划的依据和条件；其次,利用战略目标转移法(SST)和关键成功因素法(CFS)的理论,分析出M会计师事务所的信息化战略需求,并采用实证性研究方法,对M会计师事务所信息化规划、步骤、总体架构、核心功能规划进行了研究,从企业战略的角度,以战略管理理论为指导,进行信息化建设发展战略规划,建立了信息化建设的总体架构,提出了核心功能的组成,并为开展信息化建设提出了一系列管理流程；最后,针对M会计师事务所的具体情况,提出了信息化建设的实施进度策略、核心功能的实施策略、供应商选择策略、项目管理和风险控制策略。论文所提出的发展战略和各项实施策略对会计事务所的信息化建设具有重要的指导意义,同时也对其他企业的信息化建设有着良好的借鉴作用。
[Abstract]:With the continuous improvement of economic and social informatization level, accounting firms have been in the information business environment. To speed up the construction of information technology, to give play to the role of science and technology is the first productive force, to improve the internal management level of accounting firms with information technology, and to ensure the quality of the practice of accounting firms with information technology. It is an important problem for large accounting firms to reengineer the business process of accounting firms by information technology and to enhance the service value of accounting firms by information technology. Information technology has become a strong engine to enhance the core competitiveness of accounting firms, and promote the core competitiveness of accounting firms. The information construction of large accounting firms is by no means a simple matter. Facts have proved that there is no clear development idea, no clear information strategy, no scientific and reasonable planning and design, and blind information construction. Must be high risk, low income, form the information island which can not be highly shared, not only can not play the role of supporting enterprise management and development, but also become a hindrance to the development of enterprises. Therefore, combined with the reality of accounting firms, this paper first uses the SWOT analysis method to analyze the external opportunities and challenges faced by accounting firms, as well as the advantages and problems of internal information construction. The analysis result is regarded as the basis and condition for the strategic planning of information construction. Secondly, the strategic demand of M accounting firm is analyzed by using the theory of strategic objective transfer method (SST) and key success factor method (CFS). Using the empirical research method, the paper studies the information planning, steps, overall framework and core function planning of M accounting firm. From the perspective of enterprise strategy, the paper takes the strategic management theory as the guide. The overall framework of information construction is established, the composition of core functions is proposed, and a series of management processes are proposed for the development of information construction. Finally, according to the specific situation of M accounting firm, The implementation schedule strategy, the implementation strategy of the core function, the supplier selection strategy, the project management and the risk control strategy of the information construction are put forward. The development strategy and various implementation strategies put forward in the paper have important guiding significance to the information construction of accounting firm, and also have good reference function to other enterprises' informatization construction.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272;F233

【共引文献】