会计信息系统设计的三大误区

发布时间：2018-06-02 17:40

本文选题：AIS + 系统设计　；参考：《会计之友》2013年11期

【摘要】：公司级会计信息系统设计上的三大误区越来越明显地阻碍着财会人员的深度应用与科学决策,只有系统用户、公司政策、内控措施、绩效考评等多方面协同运作才能克服。误区一:系统提供的信息越多,用户的决策越科学。启示一:精简和过滤都应该是会计信息系统设计的重要组成部分,会计信息系统的设计应该能够处理财会人员请求信息或非请求的大量信息。误区二:信息沟通越多,决策效果越好。启示二:在会计信息系统允许信息在各个部门子系统之间自由流动之前,系统设计人员必须确保组织架构和绩效考评体制与系统的信息沟通程度相匹配。误区三:财会人员明确知道自己的信息需求。启示三:会计信息系统的设计人员首先必须确定财会人员理解信息的能力如何,而且必须给财会人员提供决策规则或结果反馈机制。
[Abstract]:The three misunderstandings in the design of corporate accounting information system are more and more obviously hindering the deep application and scientific decision of accounting personnel. Only system users, company policies, internal control measures, performance evaluation and so on can be overcome. Myth one: the more information the system provides, the more scientific the user's decision. Lesson one: streamlining and filtering should be an important part of the design of accounting information system, and the design of accounting information system should be able to handle a large number of information requested or not requested by accounting personnel. Myth 2: the more information communication, the better the effect of decision-making. Lesson two: before accounting information systems allow information to flow freely between subsystems in various departments, the system designer must ensure that the organizational structure and performance appraisal system match the level of information communication of the system. Myth 3: accounting personnel clearly know their own information needs. The third lesson: the designers of accounting information system must first determine the ability of accounting personnel to understand information, and must provide accounting personnel with decision-making rules or feedback mechanism of results.
【作者单位】：北京财贸职业学院;
【分类号】：F232

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