本文關(guān)鍵詞：信息化環(huán)境下SX電力公司會(huì)計(jì)基礎(chǔ)工作研究　出處：《長(zhǎng)沙理工大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

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【摘要】：信息化是當(dāng)今世界發(fā)展的必然趨勢(shì),我國(guó)正在按照國(guó)家信息化發(fā)展戰(zhàn)略的要求全面推進(jìn)信息化建設(shè)。會(huì)計(jì)信息化是國(guó)家信息化的重要組成部分,會(huì)計(jì)信息化的推行已引發(fā)了新一輪的會(huì)計(jì)變革,對(duì)會(huì)計(jì)基礎(chǔ)工作帶來(lái)了前所未有的影響。會(huì)計(jì)實(shí)務(wù)界依據(jù)信息化的要求加強(qiáng)了會(huì)計(jì)基礎(chǔ)工作,但仍存在不足。本文正是在這一環(huán)境下,選擇SX電力公司信息化環(huán)境下會(huì)計(jì)基礎(chǔ)工作作為研究對(duì)象,試圖探索改進(jìn)SX電力公司信息化環(huán)境下的會(huì)計(jì)基礎(chǔ)工作的途徑。本文在總結(jié)前人相關(guān)研究成果的基礎(chǔ)上,通過(guò)問(wèn)卷調(diào)查、訪談、電話調(diào)查等方式對(duì)SX電力公司會(huì)計(jì)信息化實(shí)施的具體情況及其對(duì)公司會(huì)計(jì)基礎(chǔ)工作的影響、該公司目前會(huì)計(jì)基礎(chǔ)工作中存在的問(wèn)題等情況進(jìn)行了調(diào)查,以調(diào)查結(jié)果為基礎(chǔ),概括了SX電力公司會(huì)計(jì)信息化環(huán)境及其對(duì)會(huì)計(jì)基礎(chǔ)工作的影響,總結(jié)了公司會(huì)計(jì)基礎(chǔ)工作中存在的問(wèn)題及其后果,以提高會(huì)計(jì)信息質(zhì)量和會(huì)計(jì)工作效率等為目標(biāo),以信息化建設(shè)和改進(jìn)要求為基礎(chǔ),以信息化環(huán)境下會(huì)計(jì)基礎(chǔ)工作研究相關(guān)理論為指導(dǎo),針對(duì)目前SX電力公司會(huì)計(jì)基礎(chǔ)工作存在的問(wèn)題,提出了改進(jìn)公司信息化環(huán)境下會(huì)計(jì)基礎(chǔ)工作的具體建議。通過(guò)分析研究發(fā)現(xiàn),SX電力公司不論是公司總部還是基層單位,目前的會(huì)計(jì)基礎(chǔ)工作與公司會(huì)計(jì)信息化的要求還相差甚遠(yuǎn),需要從優(yōu)化調(diào)整會(huì)計(jì)組織機(jī)構(gòu)、改進(jìn)會(huì)計(jì)人員培訓(xùn)方式等方面提出解決相關(guān)問(wèn)題的方案,為SX電力公司會(huì)計(jì)基礎(chǔ)工作的改進(jìn)提供一定的借鑒。
[Abstract]:Informatization is the inevitable trend of the development of the world today. According to the requirements of the national informatization development strategy, our country is comprehensively promoting the informatization construction. Accounting informatization is an important part of the national informatization. The implementation of accounting informatization has led to a new round of accounting reform, which has brought unprecedented impact to the basic work of accounting. Accounting practice has strengthened the basic work of accounting in accordance with the requirements of information technology. However, there are still shortcomings. In this environment, this paper chooses the basic work of accounting in the information environment of SX power company as the research object. Try to explore ways to improve the basic work of accounting in the information environment of SX Electric Power Company. This paper summarizes the previous related research results through questionnaires and interviews. Telephone survey and other ways to SX Electric Power Company accounting information implementation of the specific situation and its impact on the company's basic accounting work, the company's current problems in the basic accounting work were investigated. Based on the investigation results, this paper summarizes the accounting information environment and its influence on the basic accounting work of SX Electric Power Company, and summarizes the problems and consequences in the basic accounting work of the company. The aim is to improve the quality of accounting information and the efficiency of accounting work, based on the requirements of information construction and improvement, and under the guidance of the relevant theories of accounting basic work under the information environment. In view of the problems existing in the basic accounting work of SX Electric Power Company at present, this paper puts forward some specific suggestions for improving the accounting foundation work in the information environment of the company, and finds out through the analysis and research. SX Power Company, whether it is the headquarters of the company or grass-roots units, the current accounting foundation work and the company accounting information requirements are still far from the need to optimize the adjustment of accounting organization. In order to improve the basic work of accounting in SX Electric Power Company, the author puts forward some solutions to solve the problems in improving the training methods of accountants, and provides some reference for the improvement of the basic accounting work of SX Electric Power Company.
【學(xué)位授予單位】：長(zhǎng)沙理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F426.61;F406.7

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