云环境下的ABC公司会计文化建设研究

发布时间：2018-09-17 15:34

【摘要】：一部会计发展史就是一部人类发展的历史,几乎每种会计思想的形成、每个会计方法的确立、每个会计准则的制定,都与经济环境密切相关。会计环境是经济发展的产物,同时会计发展史的变化又以会计环境的变化为前提。会计文化作为会计主体为应对外部挑战而在内部对会计意识形态进行的主动投资,其形成实质是一种新创造的发生过程,把握会计环境约束中,新会计文化“从旧基础中新陈代谢”的变迁对于会计文化的更新与发展具有重要的意义。会计文化作为中国特色社会主义文化的的一个重要分支也受到了国家有关部门的高度重视,财政部2012年5月30日发起会计文化建设征文活动,并于2013年2月1日公布获奖作品名单并将获奖作品出版成册,以此推动中国特色社会主义文化的建设。近年来,云计算与大数据等技术浪潮的到来,催生了会计文化环境的又一次“新陈代谢”。云计算将主导企业应用的未来已成为业界的共识,转向云计算是企业应用模式的颠覆性变化。在云环境下,企业能以简便的方式实现业务集成与协同,有效解决企业应用竖井、信息孤岛和效率低下等问题。云环境下会计人的思维模式、工作模式都将发生不同程度的变化,这种会计执业环境的变化对会计文化带来了强烈的冲击。ABC公司是一家客车制造企业。公司十分重视企业信息化管理,管理信息系统的建设已历时20余年。公司拥有300多家售后服务站和多家服务网点,分布在全国10几个省市中,形成了庞大的集团化公司。随着公司规模的不断扩大和业务的不断扩展,迅猛增长的会计数据和信息及利益相关者多元化的信息使用需求对其会计信息化建设提出了更高的要求。公司于2014年初开始使用金蝶“财务云”软件,为云环境下会计文化建设的研究提供了良好的案例研究平台。在整个社会的会计文化“大气候”受到云计算的冲击而产生波动的情况下,ABC公司如何建设并不断优化自身的会计文化,适应整个社会会计文化的“新陈代谢”过程,保障自身的高速健康发展已成为其亟待解决的重要问题。会计文化建设具有长期性和动态性,鉴于云环境的高度动态性和复杂性,本文引入了会计文化建设的动态轮轴模型,形成了以云环境下会计文化新内涵为轴心,以会计行为模式塑造为中层,以COSO新框架保障体系为外层的动态性轮轴模型。模型在自转和公转的运动中,既实现了每个环节的自我完善,又保障了各个环节和层次的实时互动。为了解云环境下ABC公司会计文化建设的现状,找出云环境下会计文化建设的基准点,本文对ABC公司会计文化建设的现状进行了问卷调查。最后,本文以ABC公司云环境下会计文化的建设展开案例研究,以期促成ABC公司会计文化建设的高效性,增强ABC公司的综合竞争力。会计文化作为一种生产力,其内涵的变化催生了新的生产力。云环境下的会计文化既具有会计文化的一般特征,又呈现出其自身独有的特征。本文把云环境下的会计相关问题扩充到了行为领域与文化领域,丰富了会计文化的相关理论。区分了传统会计执业环境与云环境下会计文化的不同内涵,推动了会计文化理论的不断发展。通过会计文化建设方案的设计为ABC公司云环境下会计文化的建设提供了细化的路径,为云环境下其它公司的会计文化建设提供了理论参考,推动了云计算在我国企业中的规模化应用与快速发展。
[Abstract]:A history of accounting development is a history of human development. The formation of almost every accounting idea, the establishment of each accounting method and the formulation of each accounting standard are closely related to the economic environment. The formation of accounting subject's active investment in accounting ideology in order to meet the external challenge is essentially a process of new creation. It is of great significance for the renewal and development of accounting culture to grasp the change of the new accounting culture "metabolism from the old foundation" in the accounting environment constraint. An important branch of socialist culture with Chinese characteristics has also been attached great importance by the relevant departments of the state. The Ministry of Finance launched an activity of collecting papers for the construction of accounting culture on May 30, 2012, and announced the list of winning works on February 1, 2013 and published the winning works into a book, in order to promote the construction of socialist culture with Chinese characteristics in recent years. Cloud computing will dominate the future of enterprise applications has become the consensus of the industry, and the shift to cloud computing is a disruptive change in enterprise application patterns.In the cloud environment, enterprises can achieve business integration and collaboration in a simple way. ABC Company is a bus manufacturing enterprise. The company attaches great importance to enterprise information management. The construction of management information system has lasted for more than 20 years.The company has more than 300 after-sales service stations and many service outlets, which are distributed in more than 10 provinces and cities in China, forming a huge group company.With the continuous expansion of the company's scale and business, the rapid growth of accounting data and information and diversified letters of stakeholders. In early 2014, the company began to use the "financial cloud" software, which provides a good case study platform for the study of accounting culture construction in the cloud environment. In the whole society, the accounting culture "climate" fluctuates due to the impact of cloud computing. Therefore, how to build and optimize the accounting culture of ABC company, adapt to the "metabolism" process of the whole social accounting culture, and ensure its high-speed and healthy development has become an important problem to be solved urgently. The dynamic wheel-axle model of accounting culture construction is formed, which takes the new connotation of accounting culture under the cloud environment as the axis, the accounting behavior model as the middle-level, and the new framework of COSO as the outer layer. In the movement of rotation and rotation, the model not only realizes the self-perfection of each link, but also ensures each link. In order to understand the current situation of ABC's accounting culture construction in the cloud environment and find out the benchmark of accounting culture construction in the cloud environment, this paper conducts a questionnaire survey on the current situation of ABC's accounting culture construction. Finally, this paper carries out a case study on the construction of accounting culture in the cloud environment of ABC in order to promote ABC's accounting culture construction. Accounting culture, as a kind of productive force, changes in its connotation have brought about new productive forces. Accounting culture in cloud environment not only has the general characteristics of accounting culture, but also presents its own unique characteristics. The behavioral and cultural fields enrich the relevant theories of accounting culture, distinguish the different connotations between the traditional accounting practice environment and the accounting culture in the cloud environment, and promote the continuous development of accounting culture theory. The accounting culture construction of other companies under the environment provides a theoretical reference and promotes the scale application and rapid development of cloud computing in Chinese enterprises.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：TP3;F426.471

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