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基于云計算的行政單位會計信息化問題研究

發(fā)布時間:2018-05-14 18:27

  本文選題:云計算 + 行政單位會計; 參考:《哈爾濱商業(yè)大學》2014年碩士論文


【摘要】:會計信息化是會計與信息技術(shù)相結(jié)合的產(chǎn)物,是信息社會對行政單位會計信息管理提出的一個新要求,是行政單位會計順應信息化浪潮所做出的應對措施?v觀我國會計信息化的發(fā)展歷程,雖然會計信息系統(tǒng)的功能越來越強大,應用也越來越普及,但從總體來看,我國行政單位會計信息化還處在初級階段,仍然存在著許多亟待解決的問題。隨著會計信息系統(tǒng)所使用的技術(shù)越來越先進,無論是系統(tǒng)的開發(fā),還是管理和維護都對技術(shù)人員的水平提出了更高的要求,建設(shè)和運行維護成本也越來越難以控制。正是在這樣的背景下,提出了將云計算引入行政單位會計信息化建設(shè)中去,使行政單位能夠以較低地成本實現(xiàn)會計信息化。 文章主要采用了規(guī)范研究法、文獻研究法和案例分析法相結(jié)合的方法,以基于云計算的會計信息化相關(guān)理論為基礎(chǔ),闡述基于云計算的行政單位會計信息化的必要性和可行性,并對基于云計算的行政單位會計信息化進行了模式構(gòu)建,闡明了構(gòu)建的目標和原則,同時進行了平臺設(shè)計,最后以實際應用案例對基于云計算的會計信息化在行政單位中的應用加以說明,將云計算應用到某行政單位會計信息化中進行檢驗,按照預先設(shè)計好的流程逐步實施,最終得出云計算在行政單位會計信息化中應用可行的結(jié)論。
[Abstract]:Accounting informatization is the product of the combination of accounting and information technology. It is a new requirement for administrative unit accounting information management in the information society. It is also a response measure made by administrative unit accounting to comply with the information tide. Throughout the development of accounting information in our country, although the function of accounting information system is becoming more and more powerful and the application is becoming more and more popular, generally speaking, the accounting information of administrative units in our country is still in the primary stage. There are still many problems to be solved. With the more and more advanced technology used in accounting information system, both the development, management and maintenance of the system have put forward higher requirements to the level of technical personnel, and the cost of construction and operation and maintenance has become more and more difficult to control. Under this background, it is proposed to introduce cloud computing into the construction of accounting informatization of administrative units, so that administrative units can realize accounting informatization at relatively low cost. This paper mainly adopts the method of normative research, literature research and case analysis, and expounds the necessity and feasibility of accounting informatization of administrative units based on cloud computing based on the related theories of accounting information based on cloud computing. At the same time, the model of accounting information of administrative units based on cloud computing is constructed, the objectives and principles of the construction are clarified, and the platform design is carried out at the same time. Finally, the application of accounting informatization based on cloud computing in administrative units is explained with practical application cases. The application of cloud computing to accounting informatization of a certain administrative unit is tested and implemented step by step according to the pre-designed process. Finally, it comes to the conclusion that cloud computing can be applied in the accounting informatization of administrative units.
【學位授予單位】:哈爾濱商業(yè)大學
【學位級別】:碩士
【學位授予年份】:2014
【分類號】:F810.6;F232

【共引文獻】

相關(guān)期刊論文 前2條

1 呂杏娟;;對新時期企業(yè)會計信息化控制的思考[J];商場現(xiàn)代化;2015年04期

2 韓碩;傅宇;劉錚;;德國工業(yè)4.0視角下我國云會計發(fā)展路徑初探[J];中國商貿(mào);2015年09期

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本文編號:1888991

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