本文關(guān)鍵詞： 會(huì)計(jì)信息化 高校 會(huì)計(jì)信息系統(tǒng)　出處：《遼寧師范大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：由傳統(tǒng)手工會(huì)計(jì)到會(huì)計(jì)電算化，再到今天正在不斷探索、實(shí)踐的會(huì)計(jì)信息化，會(huì)計(jì)工作正在經(jīng)歷又一個(gè)至關(guān)重要的發(fā)展時(shí)期。對(duì)于與國(guó)民生計(jì)密切相關(guān)的經(jīng)費(fèi)運(yùn)行情況，我們有責(zé)任將最準(zhǔn)確的信息及對(duì)未來(lái)發(fā)展趨勢(shì)的分析判斷提供給上級(jí)部門(mén)作為決策中重要的參考，同時(shí)，會(huì)計(jì)工作的透明性也越來(lái)越為廣大群眾所關(guān)心，不管從哪個(gè)方面講，會(huì)計(jì)從業(yè)人員都應(yīng)該把不斷提高會(huì)計(jì)工作的準(zhǔn)確性、及時(shí)性和有效性作為會(huì)計(jì)工作的努力方向，從而使會(huì)計(jì)工作符合時(shí)代進(jìn)步的要求，符合廣大人民群眾的期望和國(guó)家發(fā)展的需要。 本文對(duì)會(huì)計(jì)信息化發(fā)展過(guò)程中已經(jīng)形成的各種觀(guān)點(diǎn)進(jìn)行了闡述，并結(jié)合我國(guó)高等學(xué)校會(huì)計(jì)信息化工作的實(shí)際給出了作者對(duì)“高等學(xué)校會(huì)計(jì)信息化”的定義，在此基礎(chǔ)上，本文較為具體地分析了我國(guó)高校會(huì)計(jì)信息化的現(xiàn)狀及存在的問(wèn)題，提出了解決問(wèn)題的一些建議，，并以工資管理信息系統(tǒng)及學(xué)生收費(fèi)系統(tǒng)為例，闡述了這兩個(gè)會(huì)計(jì)信息子系統(tǒng)的模塊設(shè)計(jì)及需要注意的問(wèn)題，在此期望與各位專(zhuān)家同仁共同探討。 本文共分六個(gè)部分。 第一部分為引言，主要闡述高校會(huì)計(jì)信息化建設(shè)的研究背景和研究意義，以及本文的研究思路和方法。 第二部分文獻(xiàn)綜述，主要闡述國(guó)內(nèi)外相關(guān)領(lǐng)域的研究現(xiàn)狀。 第三部分主要闡述我國(guó)高校會(huì)計(jì)信息化的現(xiàn)狀，分析高校會(huì)計(jì)信息化建設(shè)過(guò)程中存在的一些問(wèn)題。 第四部分主要借鑒企業(yè)會(huì)計(jì)信息化的經(jīng)驗(yàn)，對(duì)高校會(huì)計(jì)信息化建設(shè)過(guò)程中可能存在的一些問(wèn)題提出解決的建議措施，以期在實(shí)際建設(shè)過(guò)程中趨利避害，減少會(huì)計(jì)信息化可能對(duì)高校發(fā)展產(chǎn)生的不利影響，順利實(shí)現(xiàn)高校會(huì)計(jì)信息化。 第五部分以高校會(huì)計(jì)信息系統(tǒng)中的工資管理子系統(tǒng)及學(xué)生收費(fèi)子系統(tǒng)為例，探討相關(guān)模塊功能及流程的設(shè)計(jì)，使之適應(yīng)高校會(huì)計(jì)信息化的發(fā)展。 第六部分為結(jié)論，對(duì)全文的內(nèi)容做出總結(jié)。 由于會(huì)計(jì)信息化工作還在不斷摸索和完善之中，本文的觀(guān)點(diǎn)肯定存在不足之處，希望各位專(zhuān)家和同仁們給予指教，作者在此深表謝意！
[Abstract]:From the traditional manual accounting to computerized accounting, and then to today is constantly exploring, the practice of accounting information. Accounting is going through another critical period of development... For the operation of funds closely related to the livelihood of the people. We have the responsibility to provide the most accurate information and the analysis and judgment of the future development trend to the higher department as the important reference in the decision-making, at the same time, the transparency of the accounting work is more and more concerned by the masses. No matter from which aspect, accounting practitioners should constantly improve the accuracy, timeliness and effectiveness of accounting work as the direction of accounting efforts, so that accounting work in line with the requirements of the times. In line with the expectations of the broad masses of the people and the needs of national development. This paper expounds various viewpoints that have been formed in the development of accounting informatization, and gives the author's definition of "accounting informatization in colleges and universities" in combination with the practice of accounting informatization in colleges and universities in China. On this basis, this paper analyzes the current situation and existing problems of accounting information in colleges and universities in China, puts forward some suggestions to solve the problems, and takes the salary management information system and the student charge system as examples. This paper expounds the design of the modules of the two accounting information subsystems and the problems needing attention, and looks forward to discussing them together with the experts and colleagues. This paper is divided into six parts. The first part is the introduction, mainly expounds the research background and significance of the construction of accounting informatization in colleges and universities, as well as the research ideas and methods of this paper. The second part of the literature review, mainly describes the domestic and foreign research status in related fields. The third part mainly expounds the present situation of accounting informatization in colleges and universities in China, and analyzes some problems existing in the construction of accounting informatization in colleges and universities. The 4th part mainly draws lessons from the experience of enterprise accounting informatization, and puts forward some suggestions to solve the possible problems in the process of accounting informatization construction in colleges and universities, with a view to seeking advantages and avoiding disadvantages in the process of actual construction. To reduce the adverse effects of accounting informatization on the development of colleges and universities, and to realize the accounting informatization of colleges and universities smoothly. Taking the salary management subsystem and the student charge subsystem in the accounting information system of colleges and universities as examples, the paper discusses the design of the function and process of the related modules, so as to adapt them to the development of the accounting information system in colleges and universities. Part 6th is the conclusion, the content of the full text is summarized. As the accounting information work is still groping and improving, this point of view must have shortcomings, I hope you experts and colleagues to give advice, the author is deeply grateful here!
【學(xué)位授予單位】：遼寧師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：G647.5

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