本文關(guān)鍵詞： 會計(jì)信息系統(tǒng) 輔助核算 優(yōu)化研究 多重交互 經(jīng)營管理　出處：《遼寧師范大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：企業(yè)管理信息系統(tǒng)中一個(gè)重要組成部分是會計(jì)信息系統(tǒng)，我國依據(jù)會計(jì)準(zhǔn)則和理論方法在不同時(shí)期研究出的會計(jì)信息系統(tǒng),深深地印上了各個(gè)階段企業(yè)不同管理方法與體制的痕跡。隨著全球經(jīng)濟(jì)一體化的迅猛發(fā)展，，信息技術(shù)與財(cái)務(wù)技術(shù)的結(jié)合凸顯其重要性。會計(jì)信息系統(tǒng)中的“輔助核算”功能近年來發(fā)展迅速，不僅具有多種核算類型還具有應(yīng)用優(yōu)勢。財(cái)務(wù)人員要針對輔助核算的功能進(jìn)行設(shè)計(jì)與應(yīng)用，爭取在企業(yè)核算管理和運(yùn)營過程中，充分探究其功能并真正將管理與企業(yè)實(shí)務(wù)融合；企業(yè)可以根據(jù)自身經(jīng)營特點(diǎn)對輔助核算進(jìn)行多重交互的創(chuàng)新應(yīng)用、進(jìn)行現(xiàn)金流量表的編制與處理、運(yùn)用往來核算功能對往來客商進(jìn)行分析管理、自動(dòng)進(jìn)行成本結(jié)轉(zhuǎn)等多項(xiàng)創(chuàng)新應(yīng)用。但是在輔助核算的運(yùn)行過程中還是存在缺陷，應(yīng)該通過提供豐富的信息資料和分析功能、提供計(jì)劃控制及分析功能以及提供多種預(yù)測分析功能，實(shí)現(xiàn)從輔助核算量變到輔助核算質(zhì)變的過程。 本文寫作的主要目的是通過思考研究目前會計(jì)信息系統(tǒng)中輔助核算功能應(yīng)用的缺陷和不足，結(jié)合企業(yè)未來管理信息化模式進(jìn)行創(chuàng)新應(yīng)用深度挖掘。通過一系列對輔助核算的優(yōu)化設(shè)計(jì)，實(shí)現(xiàn)企業(yè)高品質(zhì)績效管理。同時(shí)針對創(chuàng)新應(yīng)用中的短板進(jìn)行設(shè)計(jì)多種分析功能—提供豐富資料分析功能、計(jì)劃控制分析功能、多種預(yù)測分析功能等，是今后財(cái)務(wù)人員和研究人員工作的重點(diǎn)。 本文總共分為七個(gè)章節(jié)：第一章是引言，主要介紹了會計(jì)信息系統(tǒng)中輔助核算的研究背景和意義，以及應(yīng)用中的創(chuàng)新和不足之處。第二章系統(tǒng)的介紹了會計(jì)信息系統(tǒng)的涵義、組織結(jié)構(gòu)和發(fā)展模式。第三章是會計(jì)信息系統(tǒng)中輔助核算的內(nèi)涵及優(yōu)勢，列舉了四項(xiàng)應(yīng)用優(yōu)勢。第四章是會計(jì)信息系統(tǒng)中輔助核算應(yīng)用的現(xiàn)實(shí)狀況，目前輔助核算的應(yīng)用存在很多缺陷，應(yīng)用淺顯、優(yōu)勢不足。第五章是基于輔助核算的會計(jì)信息系統(tǒng)優(yōu)化研究，主要包括基于輔助核算進(jìn)行多重交互創(chuàng)新性應(yīng)用，對往來客商進(jìn)行管理，匯編現(xiàn)金流量表，進(jìn)行已銷產(chǎn)品成本的自動(dòng)處理等創(chuàng)新操作。第六章是從輔助核算的量變到輔助核算的質(zhì)變，主要介紹多種分析功能的運(yùn)用。第七章是結(jié)論，主要是對論文總體的描述及對未來發(fā)展前景的觀望。
[Abstract]:An important part of the enterprise management information system is the accounting information system, which is developed in different periods according to the accounting standards and theoretical methods in our country. With the rapid development of global economic integration, different management methods and systems have been printed deeply. The combination of information technology and financial technology highlights its importance. The function of "assistant accounting" in accounting information system has developed rapidly in recent years. Not only has many accounting types but also has the application superiority. The financial personnel should carry on the design and the application according to the auxiliary accounting function, strives for in the enterprise accounting management and the operation process. Fully explore its functions and truly integrate management with business practice; According to their own operating characteristics, enterprises can carry out multi-interactive innovation application of auxiliary accounting, compile and process the cash flow statement, and use the function of current accounting to analyze and manage the merchants. Automatic cost carry-over and other innovative applications. But in the operation of accounting there are still shortcomings, should be through the provision of rich information and analysis functions. It provides planning control and analysis function as well as a variety of prediction and analysis functions to realize the process from quantitative change of auxiliary accounting to qualitative change of auxiliary accounting. The main purpose of this paper is to study the shortcomings and shortcomings of the application of the auxiliary accounting function in the current accounting information system. Combined with the future management information model of enterprises to carry out innovative application depth mining. Through a series of auxiliary accounting optimization design. To achieve high quality performance management. At the same time to design a variety of analysis functions for the short board in innovative applications-to provide rich data analysis function, planning control analysis function, a variety of predictive analysis functions and so on. Is the future financial personnel and the research personnel work the focal point. This paper is divided into seven chapters: the first chapter is the introduction, mainly introduces the background and significance of the research on the accounting assistant accounting in the accounting information system. The second chapter systematically introduces the meaning, organizational structure and development model of accounting information system. Chapter three is the connotation and advantages of accounting assistance in accounting information system. This paper enumerates four application advantages. Chapter 4th is the reality of auxiliary accounting application in accounting information system. At present, there are many defects in the application of auxiliary accounting, and the application is simple. Chapter 5th is the research on optimization of accounting information system based on auxiliary accounting, which mainly includes multi-interactive and innovative application based on auxiliary accounting, management of merchants and compilation of cash flow statement. Chapter 6th is from quantitative change of auxiliary accounting to qualitative change of auxiliary accounting, which mainly introduces the application of various analytical functions. Chapter 7th is the conclusion. Mainly to the paper overall description and to the future development prospect wait-and-see.
【學(xué)位授予單位】：遼寧師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F232

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