本文選題：會計信息資源　切入點：會計信息資源整合　出處：《中國海洋大學》2013年碩士論文

【摘要】：在信息資源日益成為企業(yè)核心資源的今天，企業(yè)決策者卻面臨著“數(shù)據(jù)豐富，知識貧乏”的窘境，得不到充分的決策支持信息。而會計部門作為核心財務數(shù)據(jù)的主導者，日益成為企業(yè)的數(shù)字神經中心，掌握著企業(yè)關鍵的信息資源，也因不能為信息使用者提供及時、相關的決策信息而遭受到廣泛的批評。如何適應信息化下會計職能轉變的要求，讓會計人員從信息的生產者轉變?yōu)樾畔⒌南M者、整合者，更好地提供決策相關信息，以輔助決策者獲得敏銳的洞察力，做出精明的決策從而為企業(yè)創(chuàng)造價值。這要求會計信息系統(tǒng)拓展信息源，具備更好的信息處理、整合能力，，提供數(shù)據(jù)挖掘、分析的功能，以輔助會計人員實現(xiàn)決策支持的職能轉變。所以本文試圖構建一個會計信息資源整合系統(tǒng)，在信息系統(tǒng)整合的基礎上實現(xiàn)信息源和信息處理應用的整合，為會計信息資源整合提供實現(xiàn)途徑。 本文運用規(guī)范分析法和交叉學科研究方法，從現(xiàn)行會計信息系統(tǒng)缺陷和會計職能轉變需要的角度分析了會計信息資源整合系統(tǒng)的需求，從廣度和深度上界定了整合的會計信息資源范圍，包括企業(yè)內外的財務業(yè)務相關的結構化和非結構化會計信息，并論述了會計信息資源整合的職能與特點。此外，重點對會計信息資源整合系統(tǒng)從總體框架、功能體系和關鍵技術支持等幾方面進行了總體設計：先基于信息資源整合相關研究，提出會計信息資源整合系統(tǒng)的核心是實現(xiàn)信息源的整合和信息處理應用整合；據(jù)此從整體上設計了該系統(tǒng)的總體框架，包括會計信息資源采集子系統(tǒng)和會計信息資源加工子系統(tǒng)；并從三方面分析了該系統(tǒng)可以實現(xiàn)的功能以及整合信息層和整合應用層的關鍵技術支持。接著在總體設計的基礎上，對會計信息資源整合系統(tǒng)進行了詳細的設計：首先基于會計檔案電子化管理和非結構化會計信息采集設計了會計信息資源采集子系統(tǒng)，構建了會計信息資源庫，實現(xiàn)信息源的整合；接著從關鍵指標分析、可視化數(shù)據(jù)展現(xiàn)、會計知識中心等方面設計了會計信息資源加工子系統(tǒng)的功能模塊，實現(xiàn)信息處理應用整合；并依托搜技術實現(xiàn)對結構化和非結構化會計信息的一站式快速檢索，使公司財務成為企業(yè)的谷歌庫，實現(xiàn)會計信息的按需索取。最后總結全文，提出未來會計發(fā)展變革趨勢：信息資源整合與價值創(chuàng)造，會計人員將成為企業(yè)的價值整合者。 本文旨在探討實現(xiàn)會計信息資源整合的方案，可能存在的貢獻有以下幾點： （1）初步探討了實現(xiàn)會計信息資源整合的方案——通過會計信息資源整合系統(tǒng)，使信息使用者可以綜合利用信息技術對信息資源進行整合處理，以提煉出決策相關信息，滿足其個性化的信息需求； （2）通過會計檔案電子化管理和廣口式會計信息處理模式，基于價值鏈建立包括企業(yè)內外的財務業(yè)務相關的結構化和非結構的會計信息資源庫，實現(xiàn)信息源的整合，并提出構建會計知識庫； （3）提出將搜技術運用到會計信息整合系統(tǒng)，實現(xiàn)對結構化和非結構化會計信息的一站式檢索，使公司財務成為企業(yè)的谷歌庫，信息使用者可以主動地按需索取地獲得決策相關信息；會計人員也能“隨需應變”地提供會計信息。
[Abstract]:In the information resources become the core resource of enterprises today, enterprise decision makers are faced with "rich data, poor knowledge" dilemma, do not have enough information to support decision-making. And the accounting department as the leading core financial data, has become the digital nerve center of the enterprise, enterprise holds the key information resources, also because they can not provide users with timely information about decision-making and suffered widespread criticism. How to adapt to the change of accounting function under the informatization requirements, let the accounting personnel integration shift from information producers of consumer information, provide relevant information to assist decision making, decision makers gain insight, shrewd the decision to create value for the enterprise. This requires the accounting information system to expand the sources of information with information processing, better integration ability, provide data mining, analysis. It can help accountants achieve the transformation of decision support function. Therefore, this paper attempts to build an accounting information resource integration system, which integrates information sources and information processing applications on the basis of information system integration, and provides a way to integrate accounting information resources.
This paper uses the method of normative analysis and interdisciplinary research methods, from the transformation of the current accounting information system defects and accounting function needs to analysis of accounting information resources integration system needs, from the breadth and depth of defining accounting information resources integration, including internal and external financial services related to structured and unstructured accounting information, and discusses the function and characteristics of accounting information resources integration. In addition, the focus of accounting information resource integration system from the aspects of the overall framework, function of system and the key technical support for the overall design: first, based on the integration of information resources related research, put forward the core of accounting information resources integration system is to realize the integration of information source and information processing application integration; according to the design of the overall framework of the system as a whole, including the accounting information resources acquisition subsystem and accounting information The information resource processing subsystem; and analyzes the system can realize the function and key technology of the integration of information integration layer and application layer support from three aspects. Then on the basis of the overall design, the accounting information resource integration system design in detail: first, based on the accounting information collection subsystem design of Accounting Archives the electronic management and non structured accounting information acquisition, construction of accounting information resources, realize the integration of information sources; then from the analysis of key indicators, visual data show, accounting knowledge center etc function module design of the accounting information processing subsystem, information processing and application integration; relying on search technology to achieve fast retrieval the structured and unstructured accounting information one-stop, the company's finance become the Google Enterprise Library, implementation of accounting information on-demand request. Finally, the total With the full text, the trend of the future reform of accounting development is put forward: the integration of information resources and the creation of value, the accountants will become the value integrators of the enterprise.
The purpose of this paper is to discuss the scheme to realize the integration of accounting information resources, and the possible contributions are as follows:
(1) initially discussed the scheme of integrating accounting information resources. Through accounting information resources integration system, information users can integrate information resources with information technology to extract relevant information and satisfy their personalized information needs.
(2) through the electronic management of accounting archives and the mode of wide accounting information processing, based on the value chain, we build a structured and unstructured accounting information resource repository, which includes related financial businesses inside and outside the company, and integrate information sources, and put forward the construction of accounting knowledge base.
(3) the search technology is applied to the accounting information system integration, implementation of structured and unstructured accounting information and one-stop retrieval, the company's finance become the Google Enterprise Library, users can take the initiative to demand according to the needs for decision-making related information; accounting personnel can "on demand" to provide accounting information.

【學位授予單位】：中國海洋大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F232

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