本文選題：事項法 + 會計信息系統(tǒng)�。� 參考：《中南大學(xué)》2013年碩士論文

【摘要】：隨著經(jīng)濟(jì)全球化和社會生活信息化迅速發(fā)展,它改變了商業(yè)運(yùn)營的方式,也改變了管理者所面臨的問題。從最初只是用來提高業(yè)務(wù)的處理效率,到如今的信息技術(shù)應(yīng)用的不斷深化,逐步轉(zhuǎn)向決策支持,以信息技術(shù)為基礎(chǔ)的信息系統(tǒng)成為每個成功企業(yè)所必需的管理工具。而會計信息系統(tǒng)是企業(yè)管理信息系統(tǒng)的核心部分之一,能夠為企業(yè)的信息化戰(zhàn)略提供最基本和關(guān)鍵的數(shù)據(jù)。因此,對會計信息系統(tǒng)的研究一直是會計界的重要課題。 會計信息需求是會計信息系統(tǒng)發(fā)展的源動力,由于基于傳統(tǒng)會計循環(huán)、形式規(guī)范統(tǒng)一的財務(wù)報告已經(jīng)難以滿足信息使用者的需求,因此,有必要重建新型的會計信息系統(tǒng)。基于事項法的會計信息系統(tǒng),利用現(xiàn)代信息、網(wǎng)絡(luò)技術(shù)及數(shù)據(jù)庫技術(shù),采用多種計量屬性,報告形式多樣化,能滿足會計信息使用者“個性化”的信息需求。 本文著重以作者的實踐工作為基礎(chǔ),通過在湖南省國投實習(xí)工作中遇到的問題,以點及面,指出傳統(tǒng)會計信息系統(tǒng)存在的問題與面臨的挑戰(zhàn)；并結(jié)合個人工作經(jīng)歷,聯(lián)系國投財務(wù)管理現(xiàn)狀,重點分析了企業(yè)的業(yè)務(wù)流程與數(shù)據(jù)流程,對開發(fā)湖南國投面向事項的會計信息系統(tǒng)進(jìn)行需求分析；確定面向事項的會計信息系統(tǒng)的目標(biāo)和適用范圍,最后設(shè)計系統(tǒng)的邏輯模型和功能模型,并對邏輯模型方案的可行性分析。 本文的研究目的：希望新系統(tǒng)能兼顧多方利益相關(guān)者的信息需求,如湖南省國資委的監(jiān)管,股東資產(chǎn)保值增值目標(biāo),債權(quán)人的投資決策,企業(yè)管理,風(fēng)險控制等,為湖南國投如何立足于目前我國的會計環(huán)境,構(gòu)建適宜的會計信息系統(tǒng)提供理論和實務(wù)的參考。
[Abstract]:With the rapid development of economic globalization and social life informatization, it has changed the way of business operation and the problems faced by managers.From the beginning, it is only used to improve the processing efficiency of business, but now the application of information technology is deepening, and gradually turning to decision support. The information system based on information technology has become a necessary management tool for every successful enterprise.The accounting information system is one of the core parts of the enterprise management information system, which can provide the most basic and key data for the enterprise information strategy.Therefore, the study of accounting information system has been an important subject in accounting field.The requirement of accounting information is the source power of the development of accounting information system. Because the financial report based on the traditional accounting cycle and the unified form has been difficult to meet the needs of information users, it is necessary to rebuild a new type of accounting information system.The accounting information system based on event method, using modern information, network technology and database technology, adopts a variety of metrological attributes and diversified reporting forms, which can meet the information needs of users of accounting information "individuation".Based on the author's practical work, this paper points out the problems and challenges in the traditional accounting information system through the problems encountered in the practice work in Hunan Province, and combines the personal work experience with the existing problems and challenges faced by the traditional accounting information system.The paper analyzes the business process and data flow of the enterprise, analyzes the requirement of developing the accounting information system of Hunan national investment, and determines the target and the applicable scope of the issue-oriented accounting information system.Finally, the logic model and function model of the system are designed, and the feasibility of the logic model scheme is analyzed.The purpose of this paper is to hope that the new system can take into account the information needs of multiple stakeholders, such as the supervision of Hunan SASAC, the goal of maintaining and increasing the value of shareholders' assets, the investment decision of creditors, the management of enterprises, the control of risks, and so on.It provides a theoretical and practical reference for Hunan Guotuo to establish an appropriate accounting information system based on the current accounting environment in China.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F232

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 徐宗宇;對事項法會計理論的思考[J];財經(jīng)論叢(浙江財經(jīng)學(xué)院學(xué)報);2003年06期

2 張永雄;事項會計理論改造會計信息系統(tǒng)的構(gòu)想[J];財會通訊(學(xué)術(shù)版);2005年03期

3 林雄偉;以事項法為基礎(chǔ)構(gòu)建會計信息系統(tǒng)[J];財會通訊;2002年12期

4 楊海峰;我國實證會計研究方法應(yīng)用的透視與述評[J];財會通訊;2004年02期

5 陳旭;郭靜;;基于事項法的會計信息系統(tǒng)構(gòu)建及其專家系統(tǒng)探討[J];財會通訊(綜合版);2007年07期

6 保紅珊;;基于事項法的會計信息系統(tǒng)模式構(gòu)建[J];財會通訊(綜合版);2008年05期

7 張長江;;生態(tài)效益外部性會計信息披露模式研究——基于事項法與價值法的契合[J];財會通訊;2010年09期

8 陳瀟;;現(xiàn)代會計信息系統(tǒng)構(gòu)建趨勢——基于事項法的事件驅(qū)動系統(tǒng)[J];財會通訊;2010年34期

9 陳韶君;事項法會計信息系統(tǒng)初探[J];財會月刊;2001年04期

10 李巍軍,楊海峰;透視我國的會計服務(wù)質(zhì)量[J];財會月刊;2003年12期

，

本文編號：1748928