發(fā)布時(shí)間：2018-08-27 13:37

【摘要】：當(dāng)前信息科技發(fā)展極為迅速,所有的管理者與企業(yè)的領(lǐng)導(dǎo)者都充分意識(shí)到信息化建設(shè)對(duì)企業(yè)發(fā)展與經(jīng)營的重要性,因此在企業(yè)的建設(shè)過程中均紛紛進(jìn)行管理信息系統(tǒng)的建立。在這樣的信息化浪潮中,會(huì)計(jì)信息化也逐步引起人們的重視。同樣的,我國要想在世界上扎穩(wěn)腳跟,就必須發(fā)展信息化。在多年努力下,我國各行各業(yè)的信息化建設(shè)都已經(jīng)初具成效,在會(huì)計(jì)實(shí)踐中,信息化建設(shè)所取得的巨大成果也十分顯著。但是,當(dāng)前很多企業(yè)在會(huì)計(jì)信息的發(fā)展中并未因?yàn)樾畔⒒ㄔO(shè)帶來任何實(shí)際上的幫助。本文的研究目的主要是對(duì)ERP環(huán)境下深入的分析了企業(yè)的會(huì)計(jì)信息化問題,從而找出當(dāng)前我國會(huì)計(jì)信息化發(fā)展的現(xiàn)狀。從根本上認(rèn)識(shí)到信息化對(duì)企業(yè)發(fā)展的重要性,并構(gòu)建出適合ERP環(huán)境下新的會(huì)計(jì)信息化體系,并提出切實(shí)可行的完善建議,為我國一些同樣在會(huì)計(jì)信息化使用過程中存在問題的企業(yè)提供一定的理論指導(dǎo)和實(shí)踐借鑒,進(jìn)一步推動(dòng)我國會(huì)計(jì)信息化的發(fā)展。通過對(duì)ERP環(huán)境下A企業(yè)會(huì)計(jì)信息化問題的分析,找出其中存在的問題,深入剖析問題成因,同時(shí)構(gòu)建出一套適用于企業(yè)在ERP環(huán)境下的會(huì)計(jì)信息化體系,主要包括構(gòu)建適用于A企業(yè)的多層次目標(biāo)體系,構(gòu)建ERP環(huán)境下信息化的會(huì)計(jì)業(yè)務(wù)處理模式,ERP環(huán)境下A企業(yè)會(huì)計(jì)信息化體系建立以及ERP環(huán)境下該企業(yè)的會(huì)計(jì)信息化建設(shè)的相關(guān)意見。一般來說,企業(yè)的流程在會(huì)計(jì)信息化建設(shè)的過程中會(huì)進(jìn)行一個(gè)再造,那么在這種再造的過程中就能夠?qū)崿F(xiàn)資源的整合以及利用,企業(yè)通過這種模式能夠更加方便的來處理信息以及獲取信息,一定程度上能夠降低企業(yè)的管理風(fēng)險(xiǎn),實(shí)現(xiàn)企業(yè)的風(fēng)險(xiǎn)控制與防范。本文對(duì)A企業(yè)會(huì)計(jì)信息化體系的建設(shè)與深入分析,希望能夠從A企業(yè)會(huì)計(jì)信息化體系建設(shè)中存在的問題找出解決方案,從而實(shí)現(xiàn)對(duì)我國企業(yè)會(huì)計(jì)信息、會(huì)計(jì)信息系統(tǒng)以及內(nèi)部控制的一體化風(fēng)險(xiǎn)管理。
[Abstract]:With the rapid development of information technology, all managers and enterprise leaders are fully aware of the importance of information construction to the development and management of enterprises, so they have carried out the establishment of management information systems in the process of enterprise construction. In such a wave of information, accounting informatization has gradually attracted people's attention. Similarly, if our country wants to establish its foothold in the world, it must develop information technology. After years of efforts, the informatization construction of various industries in our country has already begun to have the effect, in the accounting practice, the huge achievement which the informationization construction obtains is also very remarkable. However, many enterprises in the development of accounting information has not brought any practical help because of information construction. The purpose of this paper is to analyze the accounting informatization of enterprises in ERP environment and find out the current situation of accounting informatization development in China. It is essential to realize the importance of informatization to the development of enterprises, and to construct a new accounting information system suitable for ERP environment, and put forward practical and feasible suggestions to improve it. It provides some theoretical guidance and practical reference for some enterprises that also have problems in the process of using accounting information, and further promotes the development of accounting information in our country. Based on the analysis of accounting informatization in A enterprise under ERP environment, this paper finds out the existing problems, deeply analyzes the causes of the problems, and constructs a set of accounting information system suitable for the enterprise under the ERP environment. It mainly includes constructing a multi-level target system suitable for A enterprise. This paper discusses the construction of accounting business processing mode under ERP environment and the related opinions on the establishment of accounting informatization system of enterprise A under ERP environment and the construction of accounting informatization in ERP environment. Generally speaking, the process of enterprise will be reengineered in the process of accounting information construction, then the integration and utilization of resources can be realized in the process of this reengineering. Through this mode, enterprises can process information and obtain information more conveniently, which can reduce the management risk and realize the risk control and prevention to some extent. This paper analyzes the construction and deep analysis of the accounting information system of A enterprise, hoping to find out the solution from the problems existing in the construction of the accounting information system of the A enterprise, so as to realize the accounting information of our country's enterprises. Integrated risk management of accounting information system and internal control.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.32;F406.7

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